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Scholars Journal of Economics, Business and Management | Volume-4 | Issue-11
Forensic Accounting Education in Nigeria: The Perspectives of Academics
Eme Joel Efiong, Florence Onororakpoene Otuagoma, Charles Effiong and Daniel Chucks Ugbajah
Published: Nov. 30, 2017 | 190 165
DOI: 10.36347/sjebm.2017.v04i11.005
Pages: 773-786
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Abstract
This study examined forensic accounting education in Nigeria from the perspective of accounting academics. Nine (9) federal universities offering accounting programmes were selected for the study. Data were collected through the use of structured questionnaire. The questionnaire was administered on 166 subjects of which 154 were duly completed and returned. Data were analysed using both the descriptive and inferential statistics. The result confirmed the high rate of fraud in Nigeria {χ2 (df = 3) =150.31, p< 0.001}. Also, respondents generally agree that forensic accounting can help in fraud prevention and detection in Nigeria with a χ2 (df = 3) = 84.40, p< 0.001. Furthermore, the application of forensic accounting in fraud prevention and detection can have advantageous position when it is taught in Nigerian universities χ2 (df = 3) = 203.66, p< 0.001. On the readiness of Nigerian universities to take up forensic accounting courses,