2023 PUBLICATION

 EFFECT OF FORENSIC ACCOUNTING ON THE FINANCIAL PERFORMANCE OF DEPOSIT MONEY BANKS

Abstract
Fraudulent activities pose significant threats to the financial stability and reputation Deposit Money banks worldwide. In the Nigerian banking sector, combating fraud has become a critical concern due to its adverse impact on financial performance. The present study investigates the relationship between the dimensions of forensic accounting, namely litigation support, investigation, and dispute resolution, and the financial performance of Deposit Money Banks in Nigeria. This study adopts a survey research design, utilizing primary data precisely the questionnaire issue to the staff of 4 Deposit Money Banks in Plateau State. The study employs regression analysis to explore the relationships between forensic accounting dimensions and financial performance, the findings of the study showed that there is significant relationship between litigation support, Forensic Investigation and also Dispute resolution which means that they all help in improving the financial performance of the Deposit Money Banks. The study further recommends that for litigation support measures be put in place to identify the red flags, Forensic investigation they should continue to train and retrain their Forensic Accountants and Dispute Resolution it is resolved that issues should be settled outside the court.

Key Words: Forensic Accounting: Litigation Support Forensic Investigation, Dispute Resolution, Financial Performance.

Authors:

Binwai  Pirdam                                 
Esther Oyima