Forensic Accounting Techniques: Tools for Preventing Revenue Leakages in Nigerian Federal Universities

Authors : Taiya Haziel Mbasiti; Jugu Yohanna Gyang; Ojaide Fransis

Volume/Issue : Volume 6 - 2021, Issue 5 - May

Google Scholar :

Scribd :

Forensic accounting reflects the application of investigative and analytical techniques for the purpose of resolving fraudulent practices. The objective of the research was to examine the extent at which Forensic Accounting Techniques serves as a panacea for preventing Revenue Leakages in Federal Universities in Nigeria. Primary data were used in this study and collected with the aid of research questionnaire, and the sample size was 238. This study applied the Regression analysis. Regression analysis described and evaluated the relationships between Forensic accounting techniques and revenue leakages. In using the analytical tool, important assumptions for a valid regression was elaborated and tested and this ensured that the final regression model was not flawed. From the analysis, it shows that Forensic data analysis techniques have positive effects on revenue leakages in Nigerian federal universities. This implies that a forensic data analysis technique can help in uncovering leakages of revenue in Nigerian Federal Universities. Therefore, it was concluded that the application of forensic accounting data analysis techniques helps in preventing revenue leakages. Again, it was also found that forensic accounting technologies help in preventing revenue leakages in Nigerian Federal Universities. The implication is that when these technologies are applied, there would be drastic reduction in revenue leakages. On the basis of these findings, it was recommended that forensic accounting data analysis techniques should be employed in Nigerian Federal Universities to help curbed revenue leakages in the system. Relevant authorities can help to ensure that this is done and also forensic accounting technologies should be deployed and applied to prevent revenue leakages

Keywords : Forensic Accounting, Forensic Accounting Technology, Forensic Accounting Data Analysis, Forensic Accounting Investigation Techniques


Paper Submission Last Date
31 - May - 2022

Paper Review Notification
In 1-2 Days

Paper Publishing
In 2-3 Days

Never miss an update from Papermashup

Get notified about the latest tutorials and downloads.

Subscribe by Email

Get alerts directly into your inbox after each post and stay updated.

Subscribe by RSS

Add our RSS to your feedreader to get regular updates from us.