THE RELATIONSHIP BETWEEN THE CAPITAL MARKET AND ECONOMIC GROWTH IN AN EMERGING ECONOMY: EVIDENCE FROM NIGERIA

ABSTRACT: This study investigates the significance of forensic accountants in the identification of fraud in Nigeria, specifically focusing on a comparative comparison between the public and private sectors. The function of a forensic accountant is of great importance inside Nigerian organisations, as they employ advanced technology equipment to conduct investigations as part of their assigned tasks. The researcher utilises primary data collection methods, specifically questionnaires and personal interviews, in order to gather data. The hypotheses were evaluated using a z-test at a significance level of 5%. The findings indicate that the presence of a competent forensic accountant can contribute to the advancement and progress of an organisation in which they are engaged. This study suggests that in order to achieve organisational objectives, it is important for forensic accountants in both the public and private sectors to establish a strong foundation of mutual trust, respect, and understanding. Additionally, it is recommended that management should foster a mutually beneficial relationship with the preparers of financial statements.