Forensic Accounting Education: An Exploration of Level of Awareness in Developing Economies - Nigeria as a Case Study

Eme Joel Efiong


 Although there is a growing demand for fraud and forensic accounting globally, much of its advancements and
adoption 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 in
the developing economies. Furthermore, existing empirical studies have focused exclusively on the views of
academics and practitioners, in accessing the demand for forensic accounting. In this study we present fresh and
distinctive evidence on the awareness of forensic accounting among accounting undergraduates in a developing
economic setting, using Nigeria as a case study. We found that there is a very low level of awareness on forensic
accounting among undergraduate students. We contend that adoption of forensic accounting into the universities
accounting curriculum has a huge potential to enhance students skills and competencies and could be use as a
veritable resources from which fraud could be mitigated. Our study has important policy implications.

Full Text:



Copyright (c) 2012 International Journal of Business and Management

Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 International License.

International Journal of Business and Management   ISSN 1833-3850 (Print)   ISSN 1833-8119 (Online) Email:

Copyright © Canadian Center of Science and Education

To make sure that you can receive messages from us, please add the '' domain to your e-mail 'safe list'. If you do not receive e-mail in your 'inbox', check your 'bulk mail' or 'junk mail' folders.