Effect of Forensic Accounting Techniques on Transparency (A Study of Plateau State Internal Revenue Service)

Abstract

This study investigated the effect of forensic accounting techniques on transparency (A study of Plateau State Internal Revenue Service). A survey design was adopted for the study. The service has a total population of 376 staff. The population constitutes of Accountants, Tax Officers, Auditors and Legal staff involved in forensic accounting activities and transparency. Using Taro Yamane, the sample size was determined to be 194. The study employed primary data. Data was analyzed using the multiple linear regression analysis with the help of Statistical Packages for Social Sciences (SPSS 26). Findings revealed that ratio analysis technique has a statistically significant negative effect on transparency in Plateau State Internal Revenue Service. It also revealed that reviewing financial statement technique has positive and no significant effect on transparency in Plateau State Internal Revenue Service. It was recommended that Plateau State Internal Revenue Service (PSIRS) should routinely apply ratio analysis in audits and internal reviews due to detect manipulation, underreporting, and financial misstatement early, improving overall transparency in revenue reporting. It was also recommended that Plateau State Internal Revenue Service (PSIRS) should educate staff members on the importance of forensic accounting techniques and should invest in regular training programs on digital forensics, fraud detection tools, and investigative accounting methods.