ISSN 28111915 AJORMS; Url: https://ajormsplasu.ng; E-mail: info@ajormsplasu.ng Vol. 3 [1] June, 2023 https://doi.org/10.62244/ajorms.v3i1
Application Of Forensic Accounting Skills And Fraud Detection In The Public Sector In Nigeria
Longji Jan Ishaku1, Danladi Zumbung Mabur2 and Monday Nto Bereh3 1Corresponding Author: longjijan4real@gmail.com 2Departement of Accounting, Plateau State University, Bokkos. 3Department of Accountancy, Plateau State Polytechnic, Barkin Ladi.
ABSTRACT
This study investigated the relationship between forensic accounting skills and fraud detection in
Nigeria’s public sector. It employs a cross-sectional field survey with a sample of 44 out of 47 audit firms that employ forensic skills when auditing MDAs in Plateau state. Data was collected via structured questionnaires, and hypotheses were tested using multiple linear regression. Results indicated that persuasive and investigative skills have significant relationship with fraud detection, while no significant positive relationship was found with litigation support. The study recommends enhancing auditor and investigator skills through training and development programs to improve fraud detection in the public sector.
Key words: Forensic Accounting, Persuasive Skills; Investigative Skills; Litigation Support; Fraud