DOI: 10.36347/sjebm.2017.v04i11.006

Pages: 787-798

This study examined the opinions and behavior of Nigerian undergraduate students towards forensic accounting for fraud prevention and detection. A cross-sectional survey was adopted for data collection. Data were collected from third and final year students from nine (9) universities across Nigeria representing one-third of Federal universities offering accounting courses. The data collected were presented in frequency tables and charts and analyzed using the chi-square test Findings showed that 69% of the 497 respondents were aware of the existence of forensic accounting techniques and this awareness was gained mainly through print media, and the internet. Respondents agree that forensic accounting has a positive impact on their training. The study concluded that the benefits of forensic accounting to student cannot be overemphasized, as this training will help equip students on fraud detection and prevention. It is therefore a requisite that universities should be well equipped with skilled and qualified academics in the area of forensic accounting to effectively train students for fraud prevention and detection in the country.