Abstract

The paper examined Forensic Accounting in the Investigation of Digital Cash Fraud in Nigeria: Exploratory Perspective. The paper is literature based. The research therefore is an exploratory and explanatory research design. Secondary data was used and sources of information include text books, journals and other related materials in existence were adopted in explaining the research variables. The paper revealed that, there is no legal framework for proper implementation of digital cash in Nigeria, this has equally hindered the activities of the anti-graft agencies to investigate and testify as expert witness in the cases of fraud. The paper among others recommended that, there is a need for stakeholders’ education about the behavioural and legal implications of digital cash and forensic accounting in decision-making and expert witness in the competent court of jurisdiction. Institutions should adopt fraud awareness and red flag measures in order to detect and prevent certain frauds and financial errors in digital cash platforms.