Abstract

The objective of this paper is to theoretically examine the role which forensic accounting professionals could play in litigation support services within Nigeria. This paper examined concepts such as forensic accounting, role of forensic accountants in litigation support services, issues and challenges associated with rendering litigation support services by forensic accountant in Nigeria, while suggestion were proffered on the way forward. The methodological approach adopted in this paper is library based research, focusing on the review of relevant and related extant literature. The findings based on review of relevant and related literature revealed that there is immeasurable need of expert opinion given by the forensic accountants in the course of legal proceedings on certain issue to assist in trial and making judgements. It is further noted that there is a perceived gap created by traditional accounting and auditing system which does not guarantee absolute assurance on financial matters, thus precipitating the importance of forensic accounting and forensic accountants' role in aiding legal proceeding.The paper finally recommended the need for an empirical validation of this claim.