ROLES OF FORENSIC ACCOUNTING IN CURBING CREATIVE ACCOUNTING PRACTICES

This study examines the role of forensic accountants in providing litigation support and enhancing legal compliance, with particular emphasis on empirical evidence from Nigeria. The study is anchored on the growing incidence of creative accounting practices and financial crimes that undermine the credibility of financial reporting and legal processes. Drawing on empirical literature, especially the works of Micah (2022; 2023), the study highlights how forensic accountants assist in litigation through expert witness testimony, forensic investigations, evidence presentation, and regulatory compliance enforcement. Findings from reviewed studies indicate that forensic accounting techniques such as financial data analysis, fraud examination, and litigation consultancy significantly improve the detection, prosecution, and deterrence of financial misrepresentation and creative accounting practices. The literature further reveals that the involvement of forensic accountants strengthens the effectiveness of anti-graft agencies, enhances judicial decision-making, and promotes adherence to legal and regulatory frameworks. The study concludes that forensic accountants play a critical role in curbing creative accounting by supporting litigation processes and ensuring legal compliance, and it recommends the increased integration of forensic accounting expertise in legal, regulatory, and corporate governance structures