FORENSIC ACCOUNTING SKILLS AND FRAUD DETECTION AT LOCAL GOVERNMENT LEVEL IN YOBE STATE

Abstract

The study investigates effect of forensic accounting skills on fraud detection in all the local government of Yobe State through a survey research design. All seventeen local governments in Yobe State form the population of the study, from which fifteen local governments were randomly selected for sampling. The primary and secondary sources of data collection was used, and the data was analyzed through the use of Analysis of Variance (ANOVA) technique. It was fund that, forensic accounting skills do not affect fraud detection significantly at the local government level in Yobe State. Consequently, the study recommends that local governments in Yobe State consider alternative methods for fraud detection, as the presence of forensic accounting skills alone has not proven effective. Additionally, further research is suggested to address the insignificant results observed. Future researchers are encouraged to conduct supplementary analyses, such as "fishing for significance," to potentially uncover more significant findings and enhance the understanding of fraud detection efficacy.