An Empirical Evaluation of Forensic Accounting

Fraud and forensic accounting education is a necessity in very corrupt corporate & government institutions across the globe. Accounting educators have been pressured to make changes to the accounting curriculum and to include courses in forensic accounting. Fraud and corruption are gargantuan twin brothers that have limited the growth/infrastructure development of many nations and led many firms to the road of bankruptcy. Detecting fraud has become a high priority in the accounting profession and the failure of statutory audit to detect, prevent and reduce misappropriation of corporate fund give rise to the profile and need of forensic accounting in Nigeria. Accounting programs around the world have been revising their curricula to include courses in forensic accounting. This book examined the prospects/challenges of and forensic accounting integration into curriculum in Nigeria tertiary institutions. The study thus involves determining if inclusion of forensic accounting as a course to the existing accounting/ auditing course will increase student expertise. The book will be of interest to students & researchers, decision makers.