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Nigeria Journal of Management Sciences (NJMS), Benue State University

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Effect of Forensic Accounting Evidence on Litigation Services in The Nigerian Judicial System

Daniel Orsaa Gbegi Ph.D (Dept of Accounting and Finance Uni Agric, Makurdi gbegidan@gmail.com)
Ezekiel, Habila (Department of Accounting University of Jos, Jos)

Abstract

The study examines effect of forensic accounting evidence on litigation service in the Nigerian Judicial system. Primary data were sourced through questionnaires, a descriptive and causal (cause-and-effect) 2 research design adopted while Chi Square ( X ) test of significance was used for testing the hypotheses formulated. The findings revealed that forensic accounting evidence (documentary evidence, demonstrative evidence, physical evidence and oral evidence) has significance influence on litigation services in the Nigerian judicial system. The study recommended that Forensic accounting evidence should be constantly employ by the Nigeria court of law in other to positively enhance litigation services in Nigeria, and Forensic accounting oral evidence should be administer in the court of law and should be given by expert witness that has the training and communication skills such as forensic accountants.

Key words: Forensic Accounting, Litigation Services and Judicial system.t, internal structure, organizational change, culture of performance.

To get access to the full text of this article: Faculty of Management Sciences, Benue State University, Makurdi, Nigeria.

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