Litigation Services and Fraud Cases; Perspective of the Forensic Accountant

The study examines the role of the forensic accountant's litigation services in fraud cases. Data was gathered mainly by applying structured questionnaires to target sample for respondent, as well as interviewing respondents and noting their responses. The target population was legal practitioners and accountants, both of which we randomly selected; 20 respondent each based on our set criteria of knowledge of subject matter. Descriptive of the responses was first gotten to establish relationship, after which a reliability test was carried out on our instrument of measurement for which we got 0.78 using Cronbach's Alpha, confirming the internal consistency of our instrument. We went further to establish effect using a one sample T-Test, which revealed that the forensic accountants litigation services does affect the adjudication of fraud cases. The study therefore recommends especially for developing countries like Nigeria, to fully standardize, structure and improve the use of forensic Accountants and in fraud cases as this will likely increase the chances of getting convictions