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Forensic Accountants as an Expert Witness in Nigeria: A Literature Reflection

EneisikGogo Erasmus & Ogbonna Felix Ibezim

Abstract

The study seeks to provide an insight into forensic accountants as an expert witness in Nigeria. The researchers adopt exploratory and content analysis research methodology. Theoretical, conceptual and empirical literatures were reviewed. The researchers reviews existing literature on forensic accountants and expert witness by using article, journals, textbooks, archival sources, newspaper, magazine, conference papers. The study conclude that forensic accountants as an expert witness present complex business issues, analyze, summarize financial dealing in a logical and understandable manner supported with cogent and verifiable evidence to help the attorney prosecute financial and economic fraudsters or resolve civil dispute. The recommend among others that forensic accountant should be legally made to be part of fraud and civil litigation process in the Nigerian legal system. The Nigeria government should establish a special financial fraud and economic crime courts to prosecute fraudsters with the enactment of forensic accountant as part and parcel of the prosecution process. Professional accountancy bodies, government and the private sector should assist to invest in the training, retraining of forensic accountants in Nigeria.

Keywords

Forensic AccountantsExpert WitnessNigeria

References

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