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IJSTR >> Volume 1 - Issue 7, August 2012 Edition

International Journal of Scientific & Technology Research  
International Journal of Scientific & Technology Research

Website: http://www.ijstr.org

ISSN 2277-8616

Empirical Analysis of The Impact of Information Technology On Forensic Accounting Practice In Cross River State- Nigeria

[Full Text]



Akabom-Ita Asuquo, PhD



Keywords: Forensic accounting, information technology, computerized evidence, computerized investigation, forensic accountants.



Abstract- The increasing rate of computer based financial crime has created a huge demand for the skills and services provided by forensic Accountants in the country. Forensic Accountants are specialized individuals who use information technology to gather and analyze evidence pertaining to the case they investigate. The main objective of this study was to investigate empirically, the impact of emerging information technology on forensic accounting activities in Cross River State. A survey, using self-administered interview was conducted to achieve this objective. Forty (40) interviews were conducted with various accounting professionals who are directly or indirectly linked to the business of investigative accounting. Data collected were analyzed using ANOVA statistic. The results of the study revealed that accounting professionals need to enhance their knowledge and skills of computerized accounting systems for the purpose of planning, directing, supervising and reviewing the work performed. Therefore, accounting professionals should better understand and evaluate their computerized accounting systems to enable them carry out more effectively, the business of investigative accounting now and in the future.



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