Moderation Effect of Training on the Relationship Between Forensic Accounting Techniques and Fraud Prevention in Listed Deposit Money Banks in Nigeria

Inyada Sunday Joseph; Obafemi Olatokunbo Tunde; Adamu; Kabiru

doi:10.56201/wjfir.v10.no6.2026.pg94.112

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Moderation Effect of Training on the Relationship Between Forensic Accounting Techniques and Fraud Prevention in Listed Deposit Money Banks in Nigeria

Inyada Sunday Joseph, Obafemi Olatokunbo Tunde, Adamu, Kabiru

Abstract

The main objective is to examine the moderation effect of training on the relationship between forensic accounting techniques and fraud prevention in listed deposit money banks in Nigeria This study adopted a descriptive survey research design, the target population comprised all deposit money banks with operational presence in Kogi State. Specifically, the study covered ten banks, from these banks, a total of ten employees were selected from each institution, giving a study sample drawn from personnel directly involved in financial operations and control activities. Data for the study were collected through a self-developed questionnaire designed to capture respondents for data analysis, the study employed multiple regression analysis. The study's findings indicate that Litigation Support and Asset Tracing significantly contribute to fraud prevention in Nigerian banks, and Training plays a crucial moderating role in enhancing the effectiveness of these forensic techniques. The results are consistent with existing literature that emphasizes the importance of these forensic accounting tools in combating financial crime. The study also reinforces the relevance of Human Capital Theory, highlighting how investment in training can improve the capabilities of forensic accountants and, by extension, the broader fraud prevention framework within Nigerian banks Based on the findings of this study, the following recommendations are proposed to enhance fraud prevention in Nigerian deposit money banks through forensic accounting techniques and training. Banks should invest in comprehensive and continuous professional development programs for forensic accountants. Training should focus not only on traditional forensic accounting techniques like litigation support and asset tracing but also on emerging technologies such as data analytics, digital forensics, and artificial intelligence. This will equip forensic accountants with the latest tools and methodologies needed to detect and prevent fraud more effectively, aligning with global best practices. Strengthen the Integration of Forensic Accounting Techniques in Fraud Prevention Frameworks: Banks should integrate forensic accounting techniques, including litigation support and asset tracing, as core components of their fraud prevention strategies. By institutionalizing these practices within their fraud detection systems, banks can proactively identify and address potentially fraudulent activities, reducing the financial and reputational risks associated with fraud.

Keywords

Asset Tracing Litigation Support Training

References

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Moderation Effect of Training on the Relationship Between Forensic Accounting Techniques and Fraud Prevention in Listed Deposit Money Banks in Nigeria

Abstract

Keywords

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