This study investigates the effect of forensic accounting techniques on the prevention of occupational fraud in selected construction companies in Nigeria. The study specifically explores the use of data mining, fraud risk assessment, and financial statement analysis in detecting and mitigating occupational fraud. The study adopted quantitative research design. All the accountants, auditors, and project managers in construction firms were used as population. The study used data collected from 89 sampled respondents. A structured questionnaire was used to collect data from accountants, auditors, and project managers in construction firms. Mean and standard deviation were used to answered the research questions and regression analysis was used to test the hypotheses at 0.05 level of significant. The results show that data mining and fraud risk assessment have significant positive effects on fraud prevention, while financial statement analysis has a positive but insignificant impact. The findings highlight the importance of integrating advanced forensic accounting methods to safeguard against fraud and improve transparency within construction firms. Recommendations include investing in data mining technologies and promoting a culture of accountability and fraud prevention.
Solomon et al. (Wed,) studied this question.