Empirical Analysis of The Impact of Information Technology On Forensic Accounting Practice In Cross River State- Nigeria.

Abstract

Abstract: The increasing rate of computer based financial crime has created a huge demand for the skills and services provided by forensic Accountants in the country. Forensic Accountants are specialized individuals who use information technology to gather and analyze evidence pertaining to the case they investigate. The main objective of this study was to investigate empirically, the impact of emerging information technology on forensic accounting activities in Cross River State. A survey, using self-administered interview was conducted to achieve this objective. Forty (40) interviews were conducted with various accounting professionals who are directly or indirectly linked to the business of investigative accounting. Data collected were analyzed using ANOVA statistic. The results of the study revealed that accounting professionals need to enhance their knowledge and skills of computerized accounting systems for the purpose of planning, directing, supervising and reviewing the work performed. Therefore, accounting professionals should better understand and evaluate their computerized accounting systems to enable them carry out more effectively, the business of investigative accounting now and in the future.

Cite this work

No public copy is stored for this record, so only the metadata is cited.

Stored only when both papers are in the corpus — 18 citations exist upstream.

Papers that cite the same references — the relational fallback while embeddings are still backfilling.