INTERNATIONAL JOURNAL OF ACCOUNTING, FINANCE AND TAXATION

INFLUENCE OF FORENSIC ACCOUNTING INTELLIGENCE ANALYTICS ON MULTIDIMENSIONAL INVESTMENT FRAUD PREVENTION: EVIDENCE FROM PROFESSIONAL FORENSIC EXPERTS IN NIGERIA

Foluke Rachael Oduwole, Alexander Tunde Oguntuase

July 21, 2026

Citation

INTERNATIONAL JOURNAL OF ACCOUNTING, FINANCE AND TAXATION , Vol. 3 (2) (2026) , pp. 75-87

Details

ISSN: 3027-0378
Published: July 21, 2026
Status: Published

Abstract

This study examined the influence of Forensic Accounting Intelligence Analytics (FAIA) on investment fraud prevention in Nigeria. Specifically, it investigated the effects of Financial Data Mining Analytics, Financial Net-Worth Analytics, Financial Background Analytics, Financial Link Analytics, and Financial Predictive Analytics on five dimensions of investment fraud prevention. A quantitative cross-sectional survey design was adopted, and data were collected from 219 professional forensic experts in Nigeria. The data were analysed using descriptive statistics and multiple regression analysis. The findings revealed that forensic accounting intelligence analytics significantly enhances investment fraud prevention, although the magnitude of influence varied across the different dimensions of fraud risk. Overall, the study established that integrating intelligence-driven analytical techniques strengthens the proactive identification and prevention of investment fraud. The study concludes that Forensic Accounting Intelligence Analytics (FAIA) provides a comprehensive framework for improving investment fraud prevention in Nigeria. It recommends that investment institutions, regulators, and forensic professionals integrate intelligence-driven analytical tools into fraud risk management systems to strengthen proactive fraud prevention.

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