Mountain Top University Library

ABSTRACT
The aim of this study is to determine the effect of forensic accounting on performance of selected companies in consumer goods sector in Nigeria for the period of ten years ranging from 2010 – 2019. The research design employed in this study is ex-post facto research. An Ex-post facto research design determines the cause-effect relationship among variables. Only secondary data was used in the study. This data were analyzed Statistical Packages for Social Sciences on SPSS using descriptive, statistics and linear regression. It was found from the result that forensic audit have positive and significant effect on the return on equity and return on assets of consumer goods companies while litigation was also found to be significant indicating that it affects return on assets negatively, while it affects return on equity positively. The study recommends that the management of companies in consumer goods sector should emphasize and enhance the use of forensic audit information as this will help in increasing the profitability. When fraud is discovered, appropriate consequences should be enforced. When persecutory action is deemed appropriate, proper forensic audit procedures must be followed during the investigation, and trained experts such as Professional Forensic Auditors and fraud examiners should conduct the investigation.