Forensic Accounting Techniques and Corporate Governance Practices in Publicly Quoted Companies in Nigeria

Austin Olisa ENEANYA; Solomon Ibrahim AUDU

Austin Olisa ENEANYA College of Postgraduate Studies, Caleb University, Lagos, Nigeria
Solomon Ibrahim AUDU College of Postgraduate Studies, Caleb University, Lagos, Nigeria

Keywords: Corporate governance, Fraud, Forensic accounting, Public quoted companies

Abstract

The study is designed to examine the effect of forensic accounting techniques on corporate governance of publicly quoted companies in Nigeria. The population is focused on finance professionals in one hundred and seventy-nine listed companies on the Nigerian exchange. The sample is made up of finance professionals scattered across selected public quoted companies. Questionnaire was administered and the analysis of variance and regression were used to examine the influence of forensic accounting practices on corporate governance of publicly quoted companies in Nigeria. The result reveals that forensic accounting techniques have a positive influence on corporate governance practices in public quoted companies in Nigeria. It is concluded from the study that forensic accounting techniques have a significant influence on corporate governance practices in public quoted companies in Nigeria. It is recommended that forensic accounting techniques be encouraged to enhance corporate governance practices among public quoted companies in Nigeria.