Stakeholders’ Perception of Forensic Accounting Relevance in Nigeria

This study is an investigation of forensic accounting relevance and stakeholders' perception in the Nigeria context. The survey method was adopted through the administration of copies of questionnaire to 200 respondents which cut across all the identified stakeholders. 188 copies of questionnaire were retrieved for purpose of data analyses. The data analyses were done using chi-square and the results were used to test all hypotheses. The result shows that equity holders, creditors, public and management all have a positive perception of forensic accounting relevance in financial reporting. It is therefore recommended that forensic accounting practices be given the needed legal framework that will make it mandatory for all reporting entities both in public and private sectors to engage the services of forensic accountants in their financial reporting processes