Formal Education and Forensic Accounting Development in Nigeria
Formal Education and Forensic Accounting Development in Nigeria

Summary/Abstract: This study examined formal education and forensic accounting development in Nigeria with a cross-sectional survey design as its research strategy. Questionnaire was used as the research instrument for data collection. Pearson product moment correlation (PPMC) and multiple regression were employed as analytical techniques. PPMC showed that significant relationship exists between formal educations, methods (traditional, classical and modern) of integrating forensic accounting into accounting curriculum and forensic accounting development in Nigeria with 0.625, 0.618, 0.639 and 0.521(P-value<0.05) respectively. Also, there is a significant effect of formal education and methods(traditional, classical and modern) of integrating forensic accounting into accounting curriculum of 43.6%, 8.1%, 49.5% and 14.7% (p-value<0.05) respectively on forensic accounting development in Nigeria. Formal education is vital to the development of forensic accounting practices in Nigeria. Academicians and practitioners should regularly update their knowledge on forensic accounting in terms of research and developmental courses so as to ensure continual development of forensic accounting practices in the country. Classical methods should be used by academic institutions in the introduction of forensic accounting into academic curriculums as it indicated the highest impact on forensic accounting development among the three methods of integrating a course into the curriculum.

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