Main Article Content
Abstract
This study aims to investigate the effect of forensic accounting techniques in analyzing the financial reports of listed manufacturing companies in Nigeria. The research employed a purposive sampling technique, selecting 152 respondents as the sample size. A simplified questionnaire was used to obtain accurate and validly quantifiable data, utilizing a 5-point Likert scale method continuum of 1 to 5. This study seeks to gain insight into how forensic accounting techniques can be applied to detect financial manipulations and irregularities in corporate financial reports. The study provides valuable insights into the current state of forensic accounting practices in Nigeria's manufacturing by exploring the perspectives of data mining techniques, data analysis techniques, and machine learning techniques on industry professionals. Data collected were analyzed using descriptive statistics and ordinary least squares. The result revealed that data mining techniques, data analysis techniques, and machine learning techniques have a positive and significant impact on financial information in Nigeria. The study concluded that listed manufacturing companies need to take crucial steps to maximize forensic accounting techniques and thereby improve financial information. The study recommended that forensic accounting techniques and processes should be improved to enhance the qualitative financial statement efficiency process.