Impact of Confidential Priviledge on Forensic Accountant in Litigation Support Services

The objective of this study is to ascertain the impact of confidential privilege on forensic accountants' effectiveness during litigation support services.The survey method was used to gather data from respondents which include legal practioners, professional accountants and forensic accounting students through the administration of fifty (50) copies of likert-scale questionnaire. But forty-three (43) copies were return completed; hence a sample of 43 respondents was used for data analyses, while the responses were coded in numerical scale to suit the statistical and econometric analytical tool.The analyses of the micro study were done with the aid of the undated ordinary least square regression (OLS) technique using Statistical Package for Social Science (SPSS 20). The result of the analyses shows that confidentiality of information influences forensic accountant effectiveness during litigation support services; the disclosure of confidential information may not give credibility to expert testimony during litigation support; and that the disclosures of confidential information by the forensic accountant can help convince the judge during legal proceeding. Consequently, the study recommends that forensic accountants should always exhibit high degree of dexterity while serving as an expert in the course of litigation support during pre-trial, trial and post-trial situation