EVALUATION OF FORENSIC ACCOUNTING SKILLS AMONG PROFESSIONALS
IN NIGERIA

Oghuma, Richard Iyere, Ph.D
Department of Accounting
Ambrose Alli University, Ekpoma
e-mail: richardoghuma@yahoo.com

ABSTRACT
The study evaluates forensic accounting skills considered fundamental among professionals in
Nigeria, a focus on Edo state. The study adopted cross-sectional survey design through the use of
questionnaire administration. The population of this study is made up of professionals in the
accountancy, legal, security and teaching professions in Nigeria. However, stratified convenient
sampling method was used to select the sample size of the study from the population that are based
in Edo State. One hundred and sixty copies of the questionnaire were distributed to respondents
from the different professions listed and only one hundred and eight were found usable. Data
obtained through questionnaire administration were analyzed using both descriptive and inferential
statistics. The descriptive statistics used include frequency distribution, simple percentages and
mean. The data were inferentially analyzed using analysis of variance (ANOVA). The study found
that the most critical skills needed by forensic accountant professionals include effective
communication skills, critical thinking skills, expert witness skills, technical investigative skills,
theoretical investigative skills, multitasking skills, and deductive analysis skills. The study
recommends that professional accountancy bodies in Nigeria should continuously upgrade their
course content of forensic accounting-related programmes to reflect current and up-to-date skills
required for effectiveness of their members.
Keywords: Profession, Accounting, Forensic, Professionals, Skills, Nigeria

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