The DOI matches its Crossref record; 9 of the 9 references it cites were found in a registry or an index.
Forensic Accounting Education: An Exploration of Level of Awareness in Developing Economies - Nigeria as a Case Study
Open accessAbstract
Although there is a growing demand for fraud and forensic accounting globally, much of its advancements andadoption in the accounting curriculum in the universities are taking in the developed economies. Equally,empirical studies tend to be set mostly in the developed economies with little representation of the situation inthe developing economies. Furthermore, existing empirical studies have focused exclusively on the views ofacademics and practitioners, in accessing the demand for forensic accounting. In this study we present fresh anddistinctive evidence on the awareness of forensic accounting among accounting undergraduates in a developingeconomic setting, using Nigeria as a case study. We found that there is a very low level of awareness on forensicaccounting among undergraduate students. We contend that adoption of forensic accounting into the universitiesaccounting curriculum has a huge potential to enhance students skills and competencies and could be use as averitable resources from which fraud could be mitigated. Our study has important policy implications.
Overview
Integrity signals
Registry
Cites
Statistics
Verification
Claims the paper makes
Claims other papers make about this one
Each is checked against this paper’s own text: does it say what the citing paper says it does?
In the citing paper
“In Nigeria, accounting programmes within many universities continue to prioritize conventional accounting, auditing, and taxation courses with comparatively limited emphasis on forensic investigation, digital forensics, forensic analytics, cyber fraud management, and litigation support.”
From Curriculum Gaps and Institutional Challenges in Forensic Accounting Education in Nigerian Universities (2026) · cites this paper as [11]
In the citing paper
“Despite increasing global recognition of forensic accounting education, its integration within accounting curricula remains uneven across many developing educational systems.”
From Curriculum Gaps and Institutional Challenges in Forensic Accounting Education in Nigerian Universities (2026) · cites this paper as [11]
In the citing paper
“Thus, many accounting graduates lack the exposure to investigative and technology-oriented competencies required in modern financial governance environments [11,12].”
From Curriculum Gaps and Institutional Challenges in Forensic Accounting Education in Nigerian Universities (2026) · cites this paper as [11]
In the citing paper
“Unlike many previous studies that relied primarily on perception surveys, questionnaire-based investigations, or conceptual discussions regarding the relevance of forensic accounting education, this study employed comparative documentary curriculum analysis to provide systematic evidence regarding curriculum integration across Nigerian universities [11][12][13][14][15][16][23][24][25].”
From Curriculum Gaps and Institutional Challenges in Forensic Accounting Education in Nigerian Universities (2026) · cites this paper as [11]
Citations
Cites
Management : Principles and Practices
Holt, D. H. (1974) · Cited by 215
Fraud auditing and forensic accounting : new tools and techniques
Bologna, G., & Lindquist, R. J. (1995) · Wiley eBooks · Cited by 98
Forensic accounting education: insights from academicians and certified fraud examiner practitioners
Rezaee, Z., & Burton, E. J. (1997) · Managerial Auditing Journal · doi:10.1108/02686909710185206 · Cited by 92
Forensic accounting skills: will supply finally catch up to demand?
Carnes, K. C., & Gierlasinski, N. J. (2001) · Managerial Auditing Journal · doi:10.1108/02686900110395514 · Cited by 47
The missing links in accounting education
Doost, R. K. (1999) · Managerial Auditing Journal · doi:10.1108/02686909910259077 · Cited by 32
The Teaching of Forensic Accounting in the United States
Buckhoff, T. A., & Schrader, R. W. (2000) · Cited by 27
The Fraud Tree and its Investigation in Audit
Mackevičius, J., & Kazlauskienė, L. (2009) · Ekonomika · doi:10.15388/ekon.2009.0.5118 · Cited by 20
Enyi, E. P. (2008) · SSRN Electronic Journal · doi:10.2139/ssrn.1144783 · Cited by 17
A Course in Forensic Accounting
Kleyman, Y. (2006) · DigitalCommons@Pace (Pace University) · Cited by 9
Cited by
Sorted by citations
The Role of Forensic Accounting in Reducing Financial Corruption: A Study in Iraq
Alabdullah, T. T. Y., Alfadhl, M. M. A., Yahya, S., & Rabi, A. M. (2013) · International Journal of Business and Management · doi:10.5539/ijbm.v9n1p26 · Cited by 126
Akinbowale, O. E., Mashigo, P., & Zerihun, M. F. (2023) · Cogent Business & Management · doi:10.1080/23311975.2022.2163560 · Cited by 91
The Impact of Forensic Accounting on Fraud Detection
Enofe, A. O., Okpako, P. O., & Atube, E. N. (2013) · Journals & Books Hosting (International Knowledge Sharing Platform) · Cited by 74
Forensic accounting research around the world
Ozili, P. K. (2023) · Journal of financial reporting & accounting · doi:10.1108/jfra-02-2023-0106 · Cited by 62
Relevance of Forensic Accounting in the Detection and Prevention of Fraud in Nigeria
Olukowade, E., & Balogun, E. (2015) · International Journal of Accounting Research · doi:10.12816/0017351 · Cited by 52
Metadata
- Authors
- Efiong, E. J.
- Affiliations
- De Montfort University (GB)
- Corresponding author
- Efiong, Eme Joel
- ORCID
- Efiong, Eme Joel
- Venue
- International Journal of Business and Management
- Published
- 2012-02-14
- Volume
- 7
- Issue
- 4
- ISSN
- 1833-3850 (ISSN-L)
- 1833-8119
- OpenAlex
- W2048127855
- Cited by
- 57
- References
- 9
- Citations by year
- 2026: 2 · 2025: 2 · 2024: 4 · 2023: 9 · 2022: 5 · 2021: 7 · 2020: 3 · 2019: 3 · 2018: 6 · 2017: 3 · 2016: 3 · 2015: 6 · 2013: 4
- FWCI
- 12.38
- Type
- journal article
- Language
- en
- Open access
- hybrid
- doi.org
- Licence
- cc-by
- Locations
- International Journal of Business and Management (publishedVersion, cc-by)
- Topics
- Social Sciences › Business, Management and Accounting › Accounting › Accounting Education and Careers
- Social Sciences › Business, Management and Accounting › Accounting › Accounting and Financial Management
- Social Sciences › Business, Management and Accounting › Accounting › Auditing, Earnings Management, Governance
- Keywords
- forensic accounting education, fraud examination, accounting curriculum, accounting students, developing countries, Nigeria, fraud reduction
About these checks
Registry, retraction, Cites and statistics results are computed, not judged, with one exception: a printed reference that no index lists is read once by a model before it counts as a citation error. Claims are extracted by a model and kept only when their quote appears verbatim in the text; each cited source is then checked, with a model’s help, for whether it says what the claim relies on. Those verdicts can be wrong — read the claim’s quote and the cited source before relying on one.
Statistics and arithmetic are recomputed, not judged.
Confidence bands are shown only for fields calibrated on our annotated test set. None is calibrated yet, so no band is shown.
What counts as a claim ›How we measure confidence ›How we check this ›
Are you an author, or do you see a problem with this page? Request a review
