Paper Title
Proactive Forensic Accounting Techniques And Financial Reporting Credibility In Nigeria

This study seeks to evaluate the efficacy of proactive forensic accounting practice in improving financial reporting credibility of quoted companies in Nigeria. For the purpose of this study, three forensic accounting techniquesviz: forensic continuous audit, data mining and forensic-type statutory audit techniques were selected as proxies for proactive forensic accounting. It is an empirical study which makes use of survey design by which primary data was collected using the questionnaire and served on both the auditors and other users of financial statements of quoted companies while the regression method was used to analyse the data obtained. It was found that the three forensic accounting techniques highlighted exert positive impact on the credibility of financial statements and that there is a significant positive relationship between each of them and financial reporting credibility. It is recommended that the government of Nigeria should invest in the development of ICT-related infrastructure in order to expand the frontiers of proactive forensic accounting activity which are mostly digital. Keywords - Continuous Forensic Audit, Data Mining, Forensic Accounting Techniques, Financial Reporting Credibility, Forensic-Type Statutory Audit, Regression Analysis.