Forensic Accounting and Tax Administration in Edo State
Keywords:
Tax administration, Forensic tax assessment, Tax audits
Abstract
In the current IT-powered environment in which the majority of firms function, traditional tax administration is no longer viable. With an emphasis on Edo State, this study will look at forensic accounting and tax administration in Edo State, Nigeria. Examining the effects of forensic tax audit, forensic tax assessment, and forensic tax administration on Edo State tax administration is one of the specific goals. A sample of 347 questionnaires were given to tax professionals and employees of the Federal and State revenue services that operate in Benin-City Edo State using a survey research design. The data was analyzed using straightforward percentages and tables, and the hypothesis was tested using regression analysis. The results of the study indicate that forensic tax assessment, forensic tax audit, and forensic tax investigation have a positive and significant relationship with tax administration in Edo State, Nigeria. The study concluded that forensic accounting and tax administration in Edo State have a positive and significant relationship, and it recommends that all tax authorities, both federal and state, hire forensic accountants to work in their offices in order to stop the wave of tax fraud that has negatively impacted tax revenue generated.
References
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Abdullahi, R. & Mansor, N. (2015). Forensic accounting and fraud risk factors: The influence of fraud diamond theory. The American Journal of Innovative Research and Applied Sciences, 1(5), 186-192.
Abdullahi, R. & Mansor, N. (2015). Fraud triangle theory and fraud diamond theory. Understanding the convergent and divergent for future research. International Journal of Academic Research in Accounting, Finance and Management Sciences, 5(4), 38–45.
Almustapha, A. & Hamza, M. (2016). Determinants of informal sector tax evasion in Sokoto metropolis. Igbinedion university journal of accounting, 2 (1), 127-147.
Adebisi, J. F., & Gbegi, D. O. (2019). Effect of tax avoidance and tax evasion on personal income tax administration in Nigeria. American Journal of Humanities and Social Sciences, 1(3), 125-134.
Amah, C. O., & Nwaiwu, J. N. (2018). Tax audit practice and down south tax revenue generation in Nigeria. International Journal of Innovative Finance and Economics Research, 6(1), 99, 112.
Bressler, L. (2021). the Role of Forensic Accountants in Fraud Investigations: Importance of Attorney and Judge`s Perceptions, Journal of Finance and Accountancy, 11(27), 1-9
Chapgeno & Fred K., N. (2020). Risk management and ethical environment: Effects on internal audit and accounting control procedures. Journal of Applied Management Accounting Research (Winter):6(1) 11-30.
Crumbley, D. L. (2001). Forensic Accounting: Older than you think. Journal of Forensic Accounting, 2(2), 181-202.
Dada, S. O., Owolabi, S. A. & Okwu, A. (2013). Forensic accounting a panacea to alleviation of fraudulent practices in Nigeria. International Journal of Business Management and Economic Research, 4(5), 787-792.
Davis,C., Farrell, R., & Ogilby, S. (2010). Characteristics and Skills of the Forensic Accountant. American Institute of Certified Public Accountants.
Dada, Y. Owolabi, I. & Olaoye, K.K. (2021). Forensic accounting - another feather in that hat of accounting. The Chartered Accountant, 5(2) 60 – 63.
Degboro, D. & Olofinsola, J. (2007). Forensic accountants and the litigation support engagement. Nigeria Accountant, 40(2), 49-52.
Eliezer, O., & Emmanuel, B. (2015). Relevance of forensic accounting in the detection and prevention of fraud in Nigeria. Historical Research Letter, 23(1), 17-25.
Enofe, A.O., Utomen, P.O., & Danjuma, E.N. (2023).The impact of forensic accounting on fraud detection. Journal of Business and Management, 5 (26).200-235
Enofe, A. O., Olorunnuho, M. S., & Eboigbe, K. O. (2015). Accountants perception of forensic accounting and fraud investigation. Journal of Accounting and Financial Management, 1(8), 94-111.
Fagbemi M, Uadiale H. & Noah, J. (2010). Forensic accounting as an investigative tool: developing and model curriculum for fraud and forensic accounting (ethnics)’’ The CPA Journal, 12(5), 54-82.
Folayan, D. & Adeniyi, A. (2018). Effects of tax evasion on government revenue generation in Oyo state, Nigeria. European Journal of Accounting, Auditing and Finance Research, 6(1), 76-89.
Gbegi, D., & Adebisi, J. (2014). Forensic accounting skills and techniques in fraud investigation in the Nigerian public sector. Mediterranean Journal of Social Sciences, 5(3), 243-243.
Gray, D.L., (2008). What is Forensic Accounting? Retrieved from: www.edwardpub.com, (Accessed on: July 28, 2011).
Hadi, A. M., Abed, A. R., & Kadim, H. O. (2018). The role of forensic accounting and its relationship with taxation system in Iraq. Academy of Accounting and Financial Studies Journal, 22(4), 1-10.
Harris, C.K. and Brown, A.M. (2000). The qualities of a forensic accountant. Pennsylvania CPA Journal, 7(1), 2-3
Howard , C. E & Sheetze, U. K. (2008). Financial statement fraud: Insights from the academic literature. Auditing: A Journal of Practice & Theory, 27(2), 231-252. http://dx.doi.org/10.2308/aud.2008.27.2.231.
Hopwood, W.S., Leiner, J.J., and Young, G.R. (2012).Forensic Accounting and Fraud Examination. 20th ed. (New York): McGraw – Hill.
Islam, R., Rahman, P. Hossan (2011). Forensic Accounting and Fraud Investigation for Non-Experts. NJ: John Wiley and Sons Inc.
Khersiat, O. M. (2018). The role of the forensic accountant in the detection of tax fraud in financial statements: A survey study in the Jordanian accounting and auditing offices and firms. International Journal of Economics and Finance, 10(5), 145-153. Available at: tps://doi.org/10.5539/ijef.v10n5p145
Kristic,J (2009). The role of forensic accountants in detecting frauds in financial statements: Facta Universitatis; Economic and Organization, 6(3), 295-302.
Maisiba M. & Atambo G. (2016). The study of the effects of tax evasion and tax revenues on economic stabilities. Journal of Emergency 6(3), 76-98.
Manning (2023). Effectiveness of the application of forensic accounting services in Nigerian organizations. AAU Journal of Management Science. 1(1), 171-184.
Modugu, K. P. & Anyadugba, J. O. (2013). Forensic accounting and financial fraud in Nigeria: an empirical approach. International Journal of Business and Social Science, 4(7), 281-289.
Onuorah M., & Appah M.,. (2012). Forensic accounting as an investigative tool: developing and model curriculum for fraud and forensic accounting (ethnics)’’ The CPA Journal 12(5) 112-136.
Okoye P & Gbeji, D., (2013). Forensic accounting and auditing: compared and contrasted to traditional accounting and auditing. Am. J. Bus. Educ., 1(2), 115-126.
Okunbor, F.F & Obaretin A.S. (2021). Economic and financial crime in Nigeria: forensic accounting as antidote. British Journal of Arts and Social sciences,6(78),37-50.
Ojaide, F. (2000). Frauds detection and prevention: The case of pension accounts, ICAN News; January/March Ed., 8.
Onyeka, V. & Nwankwo, C. (2016). The effect of tax evasion and avoidance on Nigeria’s economic growth. European Journal of Business and Management, 8 (24), 158-166
Onuorah, E.I., & Ebimobowei, D.O. (2013). Forensic accounting a. Tool for fraud detection and prevention in the public sector (a study of selected ministries in Lagos state). International journal of Academic Research in Business and Social Science, 3 (3).
Saxunova, D., Sulíkova, R. & Szarkova, R. (2017). Tax management hierarchy: Tax fraud and a fraudster. Management International Conference, Vanice Italy, May 24-27.
Wambai, U. S. K., & Hanga, B. Y. (2013). Taxation and societal development in Nigeria: Tackling Kano’s hidden economy. International Journal of Academic Research in Business and Social Sciences, 3(3), 113-125.
Zimbelman, M. F., Albrecht, C. C., Albrecht, W. S., & Albrecht, C. O. (2012). Forensic accounting (4th ed.). Canada: SouthWestern Centage Lea
Abdullahi, R. & Mansor, N. (2015). Forensic accounting and fraud risk factors: The influence of fraud diamond theory. The American Journal of Innovative Research and Applied Sciences, 1(5), 186-192.
Abdullahi, R. & Mansor, N. (2015). Fraud triangle theory and fraud diamond theory. Understanding the convergent and divergent for future research. International Journal of Academic Research in Accounting, Finance and Management Sciences, 5(4), 38–45.
Almustapha, A. & Hamza, M. (2016). Determinants of informal sector tax evasion in Sokoto metropolis. Igbinedion university journal of accounting, 2 (1), 127-147.
Adebisi, J. F., & Gbegi, D. O. (2019). Effect of tax avoidance and tax evasion on personal income tax administration in Nigeria. American Journal of Humanities and Social Sciences, 1(3), 125-134.
Amah, C. O., & Nwaiwu, J. N. (2018). Tax audit practice and down south tax revenue generation in Nigeria. International Journal of Innovative Finance and Economics Research, 6(1), 99, 112.
Bressler, L. (2021). the Role of Forensic Accountants in Fraud Investigations: Importance of Attorney and Judge`s Perceptions, Journal of Finance and Accountancy, 11(27), 1-9
Chapgeno & Fred K., N. (2020). Risk management and ethical environment: Effects on internal audit and accounting control procedures. Journal of Applied Management Accounting Research (Winter):6(1) 11-30.
Crumbley, D. L. (2001). Forensic Accounting: Older than you think. Journal of Forensic Accounting, 2(2), 181-202.
Dada, S. O., Owolabi, S. A. & Okwu, A. (2013). Forensic accounting a panacea to alleviation of fraudulent practices in Nigeria. International Journal of Business Management and Economic Research, 4(5), 787-792.
Davis,C., Farrell, R., & Ogilby, S. (2010). Characteristics and Skills of the Forensic Accountant. American Institute of Certified Public Accountants.
Dada, Y. Owolabi, I. & Olaoye, K.K. (2021). Forensic accounting - another feather in that hat of accounting. The Chartered Accountant, 5(2) 60 – 63.
Degboro, D. & Olofinsola, J. (2007). Forensic accountants and the litigation support engagement. Nigeria Accountant, 40(2), 49-52.
Eliezer, O., & Emmanuel, B. (2015). Relevance of forensic accounting in the detection and prevention of fraud in Nigeria. Historical Research Letter, 23(1), 17-25.
Enofe, A.O., Utomen, P.O., & Danjuma, E.N. (2023).The impact of forensic accounting on fraud detection. Journal of Business and Management, 5 (26).200-235
Enofe, A. O., Olorunnuho, M. S., & Eboigbe, K. O. (2015). Accountants perception of forensic accounting and fraud investigation. Journal of Accounting and Financial Management, 1(8), 94-111.
Fagbemi M, Uadiale H. & Noah, J. (2010). Forensic accounting as an investigative tool: developing and model curriculum for fraud and forensic accounting (ethnics)’’ The CPA Journal, 12(5), 54-82.
Folayan, D. & Adeniyi, A. (2018). Effects of tax evasion on government revenue generation in Oyo state, Nigeria. European Journal of Accounting, Auditing and Finance Research, 6(1), 76-89.
Gbegi, D., & Adebisi, J. (2014). Forensic accounting skills and techniques in fraud investigation in the Nigerian public sector. Mediterranean Journal of Social Sciences, 5(3), 243-243.
Gray, D.L., (2008). What is Forensic Accounting? Retrieved from: www.edwardpub.com, (Accessed on: July 28, 2011).
Hadi, A. M., Abed, A. R., & Kadim, H. O. (2018). The role of forensic accounting and its relationship with taxation system in Iraq. Academy of Accounting and Financial Studies Journal, 22(4), 1-10.
Harris, C.K. and Brown, A.M. (2000). The qualities of a forensic accountant. Pennsylvania CPA Journal, 7(1), 2-3
Howard , C. E & Sheetze, U. K. (2008). Financial statement fraud: Insights from the academic literature. Auditing: A Journal of Practice & Theory, 27(2), 231-252. http://dx.doi.org/10.2308/aud.2008.27.2.231.
Hopwood, W.S., Leiner, J.J., and Young, G.R. (2012).Forensic Accounting and Fraud Examination. 20th ed. (New York): McGraw – Hill.
Islam, R., Rahman, P. Hossan (2011). Forensic Accounting and Fraud Investigation for Non-Experts. NJ: John Wiley and Sons Inc.
Khersiat, O. M. (2018). The role of the forensic accountant in the detection of tax fraud in financial statements: A survey study in the Jordanian accounting and auditing offices and firms. International Journal of Economics and Finance, 10(5), 145-153. Available at: tps://doi.org/10.5539/ijef.v10n5p145
Kristic,J (2009). The role of forensic accountants in detecting frauds in financial statements: Facta Universitatis; Economic and Organization, 6(3), 295-302.
Maisiba M. & Atambo G. (2016). The study of the effects of tax evasion and tax revenues on economic stabilities. Journal of Emergency 6(3), 76-98.
Manning (2023). Effectiveness of the application of forensic accounting services in Nigerian organizations. AAU Journal of Management Science. 1(1), 171-184.
Modugu, K. P. & Anyadugba, J. O. (2013). Forensic accounting and financial fraud in Nigeria: an empirical approach. International Journal of Business and Social Science, 4(7), 281-289.
Onuorah M., & Appah M.,. (2012). Forensic accounting as an investigative tool: developing and model curriculum for fraud and forensic accounting (ethnics)’’ The CPA Journal 12(5) 112-136.
Okoye P & Gbeji, D., (2013). Forensic accounting and auditing: compared and contrasted to traditional accounting and auditing. Am. J. Bus. Educ., 1(2), 115-126.
Okunbor, F.F & Obaretin A.S. (2021). Economic and financial crime in Nigeria: forensic accounting as antidote. British Journal of Arts and Social sciences,6(78),37-50.
Ojaide, F. (2000). Frauds detection and prevention: The case of pension accounts, ICAN News; January/March Ed., 8.
Onyeka, V. & Nwankwo, C. (2016). The effect of tax evasion and avoidance on Nigeria’s economic growth. European Journal of Business and Management, 8 (24), 158-166
Onuorah, E.I., & Ebimobowei, D.O. (2013). Forensic accounting a. Tool for fraud detection and prevention in the public sector (a study of selected ministries in Lagos state). International journal of Academic Research in Business and Social Science, 3 (3).
Saxunova, D., Sulíkova, R. & Szarkova, R. (2017). Tax management hierarchy: Tax fraud and a fraudster. Management International Conference, Vanice Italy, May 24-27.
Wambai, U. S. K., & Hanga, B. Y. (2013). Taxation and societal development in Nigeria: Tackling Kano’s hidden economy. International Journal of Academic Research in Business and Social Sciences, 3(3), 113-125.
Zimbelman, M. F., Albrecht, C. C., Albrecht, W. S., & Albrecht, C. O. (2012). Forensic accounting (4th ed.). Canada: SouthWestern Centage Lea
Published
2025-06-26
How to Cite
OJEAGA , J. O., & SAGIN , O. S. (2025). Forensic Accounting and Tax Administration in Edo State. Global Journal of Accounting, 11(1), 81-94. Retrieved from https://gja.unilag.edu.ng/article/view/2640
Section
Articles
