Bachelorarbeit, 2022
54 Seiten, Note: A
This research work aims to explore the impact of forensic accounting on the growth and development of the Nigerian economy, focusing on the Nigerian Stock Exchange as a case study.
Chapter One provides an introduction to the research work, outlining the background of the study, the statement of the problem, the objectives, research questions, hypothesis, significance, scope, limitations, and operational definitions of key terms.
Chapter Two delves into a review of related literature, providing a conceptual overview of forensic accounting. It explores the concept, need, responsibilities, scope, qualities, and ethical considerations of forensic accounting, as well as its relationship with auditing and fraud detection.
The research focuses on the intersection of forensic accounting, economic growth, and development in Nigeria. Key terms and concepts include forensic accounting, fraud detection, financial reporting, investor confidence, market stability, and the Nigerian Stock Exchange.
Forensic accounting is a specialized field that uses accounting, auditing, and investigative skills to examine financial statements for use in legal proceedings, particularly for fraud detection.
Studies show it has a positive impact by improving transparency, preventing financial crimes, and boosting investor confidence in the Nigerian Stock Exchange.
Forensic accountants are responsible for identifying financial discrepancies, gathering evidence of fraud, and providing expert testimony in court.
Recommendations include creating more awareness, training more specialists, and deploying them to review financial statements of government ministries and parastatals.
Traditional auditing focuses on ensuring financial statements are fair and accurate, while forensic accounting is specifically designed to uncover intentional fraud and financial crimes.
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