FORENSIC ACCOUNTING SOFTWARE COMPETENCIES AND ACCOUNTING STUDENTS EFFECTIVE FRAUD DETENTION AND PREVENTION IN A TECHNOLOGICAL ADVANCED SOCIETY IN RIVERS STATE UNIVERSITIES

Abstract

This study focused on determining the relationship between forensic accounting software competencies and accounting students’ effective fraud detention and prevention in a technologically advanced society in Rivers State Universities. The study was guided by two specific objectives, two research questions and two hypotheses. The study adopted a correlational design. The population of the study encompassed 284 final year accounting students in Rivers State Universities in the 2024/2025 academic session. Given the relative manageability of the population, sampling was not required. Data collection was conducted using a researchers-developed questionnaire and it was validated by three experts from Rivers State University. The reliability of the instrument was determined using the Pearson Product Moment Correlation Coefficient (PPMCC), which yielded a coefficient of 0.88 for the forensic accounting software competencies Questionnaire (FASCQ) and 0.82 for the accounting students effective fraud detention and prevention  in a technological advanced society Questionnaire (ASEFDPTASQ). Out of the 284 questionnaires administered, 266 copies were retrieved and used for data analysis. PPMCC was used to answer the research questions and test the hypotheses at 0.05 level of significance. The study found out that a positive relationship exists between prodiscover, sleuth kit (+Autopsy) forensic accounting software competencies and accounting students effective fraud detection and prevention in a technological advanced society. Based on the findings, the study recommended that higher institutions should integrate ProDiscover, sleuth kit (+Autopsy) forensic accounting software training modules into their accounting and forensic auditing curricula. This should include practical, hands-on sessions and certification opportunities to ensure students not only understand the theoretical aspects but also gain real-world investigative experience using the software.