ROLE OF THE FORENSIC ACCOUNTANT AND FRAUD IN NIGERIA

Abstract

Based on the findings of the study; it was found that firm size intervenes in the relationship between forensic accounting and fraud in Nigeria moderately and firm size significantly moderate the relationship between forensic accounting and financial statement fraud minimization in food and beverages manufacturing companies in Nigeria. Thus, these findings points to the fact that firm size moderately intervenes in the relationship between forensic accounting and financial statement fraud minimization in food and beverages manufacturing companies in Nigeria, as reflected in the result of this study.