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An Evaluation of the Relevance of Forensic Accounting on Fraud Detection in the Nigerian Public Sector: A Case Study of Bayelsa State, Nigeria

An Evaluation of the Relevance of Forensic Accounting on Fraud Detection in the Nigerian Public Sector: A Case Study of Bayelsa State, Nigeria

Hawal Olayiwola Dalegan, Abdullahi Omogbolahan Ishola
Copyright: © 2022 |Pages: 21
ISBN13: 9781799887546|ISBN10: 1799887545|ISBN13 Softcover: 9781799887553|EISBN13: 9781799887560
DOI: 10.4018/978-1-7998-8754-6.ch010
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MLA

Dalegan, Hawal Olayiwola, and Abdullahi Omogbolahan Ishola. "An Evaluation of the Relevance of Forensic Accounting on Fraud Detection in the Nigerian Public Sector: A Case Study of Bayelsa State, Nigeria." Handbook of Research on the Significance of Forensic Accounting Techniques in Corporate Governance, edited by Suleman Sherali Kamwani, et al., IGI Global, 2022, pp. 190-210. https://doi.org/10.4018/978-1-7998-8754-6.ch010

APA

Dalegan, H. O. & Ishola, A. O. (2022). An Evaluation of the Relevance of Forensic Accounting on Fraud Detection in the Nigerian Public Sector: A Case Study of Bayelsa State, Nigeria. In S. Kamwani, E. Vieira, M. Madaleno, & G. Azevedo (Eds.), Handbook of Research on the Significance of Forensic Accounting Techniques in Corporate Governance (pp. 190-210). IGI Global. https://doi.org/10.4018/978-1-7998-8754-6.ch010

Chicago

Dalegan, Hawal Olayiwola, and Abdullahi Omogbolahan Ishola. "An Evaluation of the Relevance of Forensic Accounting on Fraud Detection in the Nigerian Public Sector: A Case Study of Bayelsa State, Nigeria." In Handbook of Research on the Significance of Forensic Accounting Techniques in Corporate Governance, edited by Suleman Sherali Kamwani, et al., 190-210. Hershey, PA: IGI Global, 2022. https://doi.org/10.4018/978-1-7998-8754-6.ch010

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Abstract

The increasing sophistication of fraud has necessitated the use of forensic accounting tools to facilitate successful investigation. Perpetuation of fraud in the Nigerian public sector has reached alarming levels. This problem motivated the discussion on whether forensic accounting can facilitate detection and prevention of fraud in Nigeria. This chapter evaluates the relevance of forensic accounting on fraud detection in Nigerian public sector using a case study of Bayelsa state. This chapter finds that forensic accounting enhances fraud detection. The chapter consequently recommends that professional accounting bodies should constantly conduct forensic accounting training for accountants, and there is a need for the inclusion of forensic accounting in the syllabus of all the tertiary institutions offering accountancy in Nigeria. Further, the services of forensic accountants should be engaged more in Nigeria.

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