IMPACT OF FORENSIC AUDITORS ON CORPORATE GOVERNANCE FOR SUSTAINABLE DEVELOPMENT IN NIGERIA
Abstract
The incessant financial Fraud resulting in corporate collapse and the failure of the statutory audit to detect and prevent fraudulent activities which have led to the impoverishment of investors has given rise to the need for forensic auditors. In view of the above, this paper considers the role of forensic auditor on corporate governance. The study is theoretical research which is considered the roles of forensic auditors in combating fraudulent activities, distinction of forensic auditor and statutory auditor, characteristics of a forensic auditor and impact of forensic auditors on corporate governance. From studies carried out, this paper concludes that forensic auditors having improved management accountability, strengthened external auditor independence and assisting audit committee members in carrying out their oversight functions by providing them assurance on internal audit report have impacted positively on corporate governance thereby reducing corporate failure and impoverishment of investors.
This article is available as a PDF download
Published in UNIPORT JOURNAL OF BUSINESS, ACCOUNTING & FINANCE MANAGEMENT
ISSN: 1596-9911
This article appears in our peer-reviewed academic journal
View JournalRelated Articles
Explore similar research in our collection
ARTIFICIAL INTELLIGENCE ADOPTION AND PUBLIC SERVICE DELIVERY: A CRITICAL EVALUATION OF GOVERNMENT IMPLEMENTATION, DATA GOVERNANCE, AND INSTITUTIONAL REALITIES IN NIGERIA
IHEMADU MICHAEL CHINAZAM N., PhD, ATASIE CHINYERE ODICHE, PhD
Oct 11, 2026
The strategic adoption of artificial intelligence (AI) and AI-adjacent algorithmic systems within pu...
View ArticleFINANCIAL LINK ANALYTICS AND INVESTMENT FRAUD PREVENTION IN NIGERIA: EVIDENCE FROM PROFESSIONAL FORENSIC EXPERTS
ALEXANDER TUNDE OGUNTUASE, FOLUKE RACHAEL ODUWOLE
Jul 21, 2026
This study examined the influence of Financial Link Analytics (FLA) on investment fraud prevention i...
View ArticleELECTRONIC TAX SYSTEM AND TAX COMPLIANCE, EVIDENCE FROM NIGERIA TAX JURISDICTION.
THOMAS AYOBAMI BABARINDE, OLADELE JOHN AKINYOMI, JOSHUA ODUTOLA OMOKEHINDE, TAOFIK AKINWUMI TALEAT
Jul 17, 2026
The study explores the impact of e-tax on tax submission conduct among taxpayers in Nigeria. To rea...
View Article