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Litigation Support and Financial Crimes Conviction in Nigeria: The Forensic Accountant's Perspective

Ugwulali, Joseph Ifeanyi, PhD, FCA.

Abstract

The increasing sophistication of financial crimes has necessitated the adoption of specialized investigative and litigation support services to enhance successful prosecution and conviction of offenders. This study examined the relationship between litigation support services provided by forensic accountants and financial crimes conviction in Nigeria. Specifically, the study investigated the influence of forensic accountants’ consultancy services, expert witness roles, and special master functions on conviction outcomes in financial crime cases. A survey research design was adopted, and data were obtained from 141 forensic accounting practitioners and educators. Data were analyzed using descriptive statistics, weighted mean scores, and Relative Importance Index . Findings revealed overwhelming agreement among respondents that litigation support services significantly enhance the prosecution and conviction of financial criminals. The expert witness role emerged as the most influential litigation support function, followed by consultancy services and special master assignments. The study concludes that forensic accountants play a strategic role in strengthening criminal investigations, simplifying complex financial evidence, and assisting courts in reaching informed decisions. The study recommends increased integration of forensic accountants into financial crime investigations, prosecution processes, and judicial proceedings in Nigeria.

Keywords

Forensic AccountingLitigation SupportFinancial CrimesExpert WitnessFinancial Crimes Conviction.

References

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