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EFFECT OF FORENSIC ACCOUNTING ON THE PERFORMANCE OF NIGERIAN BANKING SECTOR
Abstract: The research paper examined the effect of forensic accounting on the performance of Nigerian banking sector. Data were gathered from sample of First Bank and United Bank of Africa (UBA) Plc’s annual reports and accounts for (12) twelve years (2007-2018). The research work made use of multiple regression method. Forensic audit (FAUD) was used as proxy for forensic accounting and as the dependent variable, while net profit margin (NPM), profit after tax (PAT) and dividend per share (DPS) were used as independent variables using multiple regression technique, E-view 9.0 software package as tool for data analysis. The result of the analysis shows that forensic audit has significant effect on the net profit margin of selected Nigerian banks. It was also observed that forensic audit influences profit after tax of Nigerian banks. The study also revealed that forensic audit has significant effect on retained earnings and dividend per share of Nigerian banks. Based on the findings of this study, the researchers recommends that the management of the commercial banks should emphasize and enhance use of forensic financial information as this will help in increasing their profitability.
Keywords: Forensic accounting, Performance and Nigerian Banking Secto