Journal of Auditing, Finance, and Forensic Accounting
Vol 8, No 2 (2020): Oktober

Forensic Accounting: Breaking the Nexus between Financial Cybercrime and Terrorist Financing in Nigeria

Olatunji Toyin Emmanuel (Ladoke Akintola University of Technology, Ogbomoso, Oyo State, Nigeria)
Aruwaji Akinola Michael (Unknown)



Article Info

Publish Date
28 Oct 2020

Abstract

This paper aims to examine forensic accounting (FA) investigation in tracking financial cybercrime (FC) and terrorist financing (TF) in Nigeria. It also verifies the associations between cyber criminality and terrorist financing. The sample composed of all Nigeria anti-graft agencies including the Nigeria Communication Commission (NCC). A quantitative method is used in a way to analyze the data. The results of the hypotheses revealed that forensic accounting has significant influence in disclosing the associations between financial cybercrime and terrorist financing. This study finds forensic accounting as a tool and deterrence to terrorist financing and associated crimes activities. The implications of this study emphasized that the government should strengthen enforcement on cybercrimes and provides security infrastructure (advanced technology) in tackling the precedence of financial cybercrime and terrorist financing in Nigeria.

Copyrights © 2020






Journal Info

Abbrev

jaffa

Publisher

Subject

Economics, Econometrics & Finance

Description

Journal of Auditing, Finance, and Forensic Accounting abbreviated as JAFFA (E-ISSN : 2461-0607 dan P-ISSN : 2339-2886) is an open access journal (e-journal) in which intended to enhance quality of knowledge through dissemination of knowledge to academics, practitioners, and all parties who have ...