International records / OpenAlex research

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

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 w…