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- W4322624296 abstract "Cyber fraud is a growing menace in Nigeria. Improper investigations and failure to produce substantial evidence on the activities of cyber fraudsters have limited the number of successful prosecutions, compared to the number of cyber fraudsters on the web in the country. This study examines the association between digital forensic accounting and cyber fraud. Primary source was used in gathering data, through a survey questionnaire. The population of the study comprised of accounting professionals (excluding partners) in the “Big Four” accounting firms in Nigeria. The study employed correlation as the technique of data analysis. The results revealed that digital forensic accounting has a negative and significant association with phishing scams, advance fee fraud and credit card fraud. Hence, the use of digital forensic accounting, therefore, minimises the incidence of cyber frauds in Nigeria. The study recommended that forensic accountants should embrace digital forensic investigation processes in cases involving cyber frauds. In addition, the Nigerian Government, through the anti-graft institutions should adopt digital forensics in examining cases on cyber fraud and related offences; for smooth flow of investigations and robust evidence to facilitate successful prosecutions in the courtroom." @default.
- W4322624296 created "2023-03-01" @default.
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- W4322624296 date "2023-01-26" @default.
- W4322624296 modified "2023-10-15" @default.
- W4322624296 title "Digital Forensic Accounting and Cyber Fraud in Nigeria" @default.
- W4322624296 cites W2015886144 @default.
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- W4322624296 doi "https://doi.org/10.1109/cymaen57228.2023.10050992" @default.
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