EFFECT OF FORENSIC ACCOUNTING APPLICATION ON NIGERIAN CORRUPTION PERCEPTION INDEX

LALU DAVID ISHAYA, LIVINUS NKURI MAIMAKO, MATHIAS NICHOLAS KWATMEN

Abstract


This study examined the influence of forensic accounting application on Nigerian corruption perception index. To achieve this, the study collected
secondary data on Corruption Perception Index Scores. The data were subsequently analyzed and interpreted using SPSS version 17.0 and E-View
version 8. The major statistical tool employed for this purpose was Time Series
Analysis. From the analysis, it was discovered that, there is no significant
relationship between corruption perception index and forensic accounting
application in Nigerian Public Sector. But on the other hand, based on Economic
and Financial Crime Commission (EFCC) results of convicts, it showed a
significant relationship. The study concluded that forensic accounting application will only have an impact in Nigeria if and only if cases of corruption are appropriately prosecuted and culprits convicted. On the basis of the finding,
we recommended that government should give free hand to forensic accounting
practitioners to prosecute all cases of corruption in Nigeria.

Keywords


Forensic Accounting Application, Financial Crime, Public Sector, Litigation Services

Full Text:

PDF

Refbacks

  • There are currently no refbacks.


International Journal of Management Science Research ISSN ISSN 2536 – 605X(Print)

Copyright: All rights reserved. No parts of this journal may be reproduced in any form; be it electronic, mechanic, photocopying, recording or otherwise without the prior written permission of the publisher.

To make sure that you can receive messages from us, please add the 'ijmsr.net' domain to your e-mail 'safe list'. If you do not receive e-mail in your 'inbox', check your 'bulk mail' or 'junk mail' folders…