EFFECT OF FORENSIC ACCOUNTING ON FINANCIAL CRIME IN DEPOSIT MONEY BANKS IN NIGERIA (A CASE STUDY OF ACCESS BANK, NIGERIA)

ABSTRACT This steady investigated the pole of foremdc wooounting in combating finial comes ond enhancing tnatsparency im the Nigeria basking sactot, 11 fi prnetubsead on the proeing comoeen over the ineffectivences of traditipea) omit approaches in detecting eocnplex fimanclal foods Specifically, the stay pomocs foot objets: (1) 10 evatmate the fepacs of omens nocounsng ont the prevalence of Gusset crimes in Migetian berdes; (2) 10 xem whether the iimegration of Soremilc accounting ehtumcrs fueled (pepareiy; (3) te eine the effectiveness of forensic accounting bi detecting [hnancial crimes in orpirlnilions wllls mobil tockesoko peal Lnlbastrictens, and (4) to detoneing if the shorage of uniined forenuio sseountanis limim the effectivences of forcnale omditing. The shady ia theoretically exchored on Agency Theory, which posits o principal agent relatiomabip wherin ceanigert (agents) may purser pemonal interes a the expemer of tharthokdem (principals), Formic acooanting is conpeptualined ae a monitceing machaceam ta employed, utilizing a structured qustionnalre disiribuicd ue bunking prulcwiemals across key deparements (auditing, complies, niet roanagement, ard finance). The sample cle of 190 was derived tro w target population of 200 wtalf achoat Ive departreants in Clobaowm Nigeria Led shay perposive sampling, Dist were eulyred unig deecripilve staciaticn and cuubiple linea regremion mmalysin to test the four mull hypoteses, The empirical rewuits indigabe thet durcusic acccrtityg has a significa positive impect om the reduction of fimancaal crimes (IR = 0.681, p< O00), acne ity integration exlunces. Financial tronepereney (R= 0.628, p< 0,001). The study also conflema that forensic pecounting remadm ¢flective in techenlogy-deiven environments (R= 0:74, p< 00001) and that a ebeetage of tromed fonmeic aceourtante hinders the atfoccivences of foremaic malts (R= (L801, p< 000). Theme findings collectively undermore the sirmegic Trportaace of forenic nonaunting in peeing fieanckal discopline and pconuninbality in Nigeria's honking industry, The mudy concindes that foreade ecmocmting la not ooly instrumental in deecting and preveuting [tnancld Good bet also eseentin! for beilding public confidence and regulates y coenpllarce Lh the Ginanclal syetcin Conscgecntly, |t is reecrrimenniesS that Ihanks steel invtitutionalioe fieemelc mceocmting tne, invest ia immiming ond contifyesg fires aocduntents, and letepmte firensic methodologies with modom tschoologica epaena. Regulemry bodina should also cewet policies racdating the application of forensic accounting in kigteriak Cinesoled