FORENSIC ACCOUNTING: THE RELATIONSHIP BETWEEN ADMISSIBILITY AND
WEIGHT OF FORENSIC EVIDENCE

William Smart Inyang, (M.Sc, ACA), 1 Department of Accounting, University of Calabar, P.M.B. 1115,
Calabar, Cross River State. Email: wismarti@gmail.com
Dr. Charles Effiong, (PhD, FIPMD), 2 Department of Business Management, University of Calabar,
P.M.B. 1115, Calabar, Cross River State. Email: charly4free@yahoo.com
Dr. Okoi, Innocent Obeten (PhD, ACA), 3 Department of Banking of Finance, University of Calabar,
P.M.B. 1115, Calabar, Cross River State. Email: innobetokoi@gmail.com

ABSTRACT
This study was motivated by the growing number of persons world-wide who have been wrongfully
convicted of crimes they never committed and those who have been wrongfully acquitted of crimes they
actually committed. This scenario makes one to ponder over the admissibility (relevance and reliability)
and weight (believability and persuasiveness) of the evidence tendered in our courts of law. The study was
therefore, carried out to determine the type of relationship that exists between admissibility of forensic
evidence and weight of forensic evidence. In order to achieve the foregoing objective, primary and
secondary data were used. A 5-point likert scale research questionnaire was used to collect the primary
data while the secondary data were sourced from journals, textbooks and the internet. Data analysis was
done using a simple linear regression technique after converting the ordinal primary data to interval data.
The study revealed that there is no significant relationship between admissibility as determined by the Judge
and weight as assessed by the Jury, suggesting that factors which made evidence admissible do not have
logical connections with factors that made evidence weighty. It was therefore, recommended that reliable
and valid court verdicts can be obtained by applying practical methods and principles that reveal the
relevance, reliability, believability and persuasiveness of forensic evidence.
Keywords: Forensic Accounting, Admissibility of evidence, Weight of evidence and Forensic evidence

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https://afra.org.ng/wp-content/uploads/2022/03/pro2019030.pdf

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