Cecilia Adurayemi Adu (PhD), Chris Chigo Uchehara (PhD), Oladele Sewanu Potefa


Forensic accounting is quite new in Nigeria, as companies have realized that the service of a forensic accountant is needed as fraud cases have substantially increased in number. This study investigated the impact of Forensic Accounting on fraud control in the manufacturing companies in Nigeria. The objectives of the study were to examine the relationship between forensic accounting and fraud occurrence; and to evaluate the effect of forensic accounting on fraud prevention. Data were collected through primary source which involved the administration of well-constructed questionnaire. It was found out from the study that there was a positive relationship between fraud control and forensic accounting investigation services.


Forensic, Fraud, Control, prevention, auditing.

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ISSN (PRINT):    2682 - 6135

ISSN (ONLINE): 2682 - 6127





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