Digital Forensic Accounting and Cyber Fraud in Nigeria

Awodiran, Muideen Adeseye; Ogundele, Abiodun Thomas; Idem, Udosen Jacob; Anwana,; Emem, O

doi:10.1109/cymaen57228.2023.10050992

Cited by 4 publications

(1 citation statement)

References 7 publications

Supporting

Mentioning

Contrasting

Order By: Relevance

“…However, forensic accounting also faces many challenges and opportunities in the era of cybercrime. Some of these challenges include the increasing sophistication and diversity of cyber fraud schemes, such as phishing, advance fee fraud, credit card fraud, payroll fraud, invoice fraud and cryptocurrency fraud (Oyedokun et al, 2023). These schemes can target individuals, businesses or governments and can cause significant financial losses and reputational damage.…”

Section: Introductionmentioning

confidence: 99%

Digital Forensics in the Era of Cybercrime: Emerging Trends and Challenges for Forensic Accountants in Nigeria

Micah,

Saidu,

Ibitomi

et al. 2023

EJAAFR

View full text Add to dashboard Cite

This study examined the impact of technology on digital forensics and the challenges faced by forensic accountants in the era of cybercrime. The study highlights the four dimensions in which technology has an impact on digital forensics: technical, legal, organizational, and educational. The paper also discusses how emerging technologies such as artificial intelligence and machine learning can be used in digital forensics, along with the challenges they present. Cloud computing is also examined, and the challenges it poses for forensic accountants who need to access and analyze financial data stored or processed in the cloud are discussed. The research used a qualitative research design and incorporated the chain of custody theory in digital forensics. The findings of this study suggest that forensic accountants need to update their knowledge and skills in digital forensics to keep up with the latest trends and technologies in cybercrime in Nigeria. It is recommended that forensic accountants adopt a multidisciplinary approach that integrates accounting principles with digital forensics methods and tools. Additionally, following best practices and guidelines for digital evidence collection, preservation, analysis, and presentation is crucial to ensure the integrity, reliability, and admissibility of digital evidence in court.

show abstract

Section: Introductionmentioning

confidence: 99%

Digital Forensics in the Era of Cybercrime: Emerging Trends and Challenges for Forensic Accountants in Nigeria

Micah,

Saidu,

Ibitomi

et al. 2023

EJAAFR

View full text Add to dashboard Cite

show abstract

Insight into how digital forensic accounting and metaverse circular business model innovation contribute to accelerated internationalization: evidence from Vietnam-based SMEs

Pham,

2024

Cogent Business & Management

View full text Add to dashboard Cite

Forensic accounting research around the world

Ozili

2023

JFRA

View full text Add to dashboard Cite

Purpose This paper aims to review the relevant forensic accounting research (FAR) around the world and suggests avenues for future research in forensic accounting. Design/methodology/approach The study used the thematic and systematic literature review methodology to analyse the existing literature in FAR. Findings The major thematic areas in the literature are fraud motivation, fraud consequences, fraud detection using forensic accounting techniques, forensic accounting theory, forensic accounting skills, forensic accounting education and forensic accounting jobs. The quantity of FAR is relatively small compared to the quantity of research in other accounting specializations. FAR is well developed in the USA and Canada and is less developed in Europe, Oceania and Asia. There is high interest in FAR in African countries. There is a relatively low global interest in internet information about “forensic accounting research” compared to global interest in other forensic accounting topics. Areas for future research include the role of the environment, digitalization, religiosity and sustainable development in forensic accounting. Practical implications FAR around the world is lopsided, as some regions have more advanced FAR compared to other regions. There is a need for even development of FAR across all regions and a need to publicize the outputs of FAR to a larger audience to increase people’s interest in forensic accounting. Originality/value The study extends the literature by presenting a rigorous thematic and systematic review of the existing literature. It highlights the depth of FAR, the major thematic areas, the benefits of FAR to society and the geographical reach of existing FAR.

show abstract

Digital Forensic Accounting and Cyber Fraud in Nigeria

Cited by 4 publications

References 7 publications

Digital Forensics in the Era of Cybercrime: Emerging Trends and Challenges for Forensic Accountants in Nigeria

Digital Forensics in the Era of Cybercrime: Emerging Trends and Challenges for Forensic Accountants in Nigeria

Insight into how digital forensic accounting and metaverse circular business model innovation contribute to accelerated internationalization: evidence from Vietnam-based SMEs

Forensic accounting research around the world

Contact Info

Product

Resources

About