Forensic Accounting Strategies and Corporate Fraud Detection: The Moderating Role of Emerging Technologies

Abstract This study investigates the moderating influence of emerging technologies on the relationship between forensic accounting strategies and corporate fraud detection in Nigeria. This study employed the explanatory research design and survey strategy. Data were collected through the use of structured questionnaire and analysed using Ordinary Least Squares Regression Analysis. The study reveals that forensic accounting strategies demonstrated positive and statistically significant influence on corporate fraud detection. The model also revealed that emerging technologies showed statistically significant moderating influence on the relationship between forensic accounting strategies and corporate fraud detection. However, the interaction of individual forensic accounting strategies with emerging technologies reveals insignificant moderating influence on corporate fraud detection. In line with the findings, the study recommends among others, the need for forensic accounting practitioners, in addition to having requisites skills and knowledge, to adopt and use the most effective forensic accounting strategies and relevant emerging technologies in detecting and preventing fraud.