Effects of Forensic Accounting Adoption on Fraud Prevention and Detection in the Nigerian Deposit Money Banks, a Case Study of Access, Guaranty Trust Bank, And Polaris Bank

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@article{1705038,
      author = {Oyedele K.S., I.F. Remi-Aworemi, Abiri, O.N},
      title = {Effects of Forensic Accounting Adoption on Fraud Prevention and Detection in the Nigerian Deposit Money Banks, a Case Study of Access, Guaranty Trust Bank, And Polaris Bank},
      journal = {Iconic Research And Engineering Journals},
      year = {2023},
      volume = {7},
      number = {3},
      pages = {125-135},
      issn = {2456-8880},
      url = {https://www.irejournals.com/formatedpaper/1705038.pdf},
      abstract = {This paper examines the impacts of adopting forensic accounting practices on fraud prevention and detection within leading Nigerian deposit money banks - Access Bank, Guaranty Trust Bank (GTB), and Polaris Bank. A mixed methods approach combining surveys and document analysis is utilized to provide empirical, contextualized insights. The literature review reveals limited granular evidence on adoption status, outcomes, and variables relationships within specific banks. Findings would enrich understanding of optimizing forensic accounting as an anti-fraud tool in Nigeria and offer recommendations for policy and practice. Preliminary results suggest complex interrelationships between adoption, bank-specific factors, and regulatory environment in influencing fraud mitigation outcomes. Further statistical testing is imperative to truly understand if and how forensic accounting adoption impacts fraud in Nigerian banks.},
      keywords = {Forensic Accounting, Fraud Prevention, Detection, Adoption, Nigerian Banks},
      month = {September},
  }