Assessment of Forensic Accounting Education on Students Understanding in University of Jos Plateau State, Nigeria

This study examines the impact of forensic accounting education on undergraduate students’ understanding of fraud detection, prevention, and deterrence at the University of Jos, Nigeria. A survey research design was adopted, utilizing a stratified random sample of 238 students from a population of 587. Data were collected via structured questionnaires and analyzed using descriptive statistics, correlation analysis, and multiple regression techniques. The findings reveal that forensic accounting education significantly improves students’ conceptual understanding, achieving an R² value of 0.68. Among the explanatory variables, practical exposure exerted the strongest influence (β= 0.41, p < 0.01), followed by awareness and instructional materials. Despite high theoretical awareness, the study identifies critical challenges such as inadequate instructional resources and limited practical training opportunities. Results indicate that while students demonstrate strong theoretical knowledge, significant gaps remain in their practical preparedness for real-world application. The study concludes that current educational frameworks are overly theoretical, limiting students' investigative competence. It recommends integrating simulation-based learning, forensic laboratories, and internships into the accounting curriculum to bridge the theory-practice gap. Finally, the study calls for curriculum reform and increased collaboration with professional bodies to enhance the effectiveness of forensic accounting education in Nigeria.

Forensic Accounting, Fraud Detection, Accounting Education

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