due to tax fraud; this is issue has left government with little funds to finance the huge capital expenditure needed for … economic development. It is important to address the issue of tax fraud in Nigeria. As such, this study examines the role of … forensic accountants in prevention of tax fraud in Nigeria. The study adopts a survey research design. Data is collected with …

The “fraud triangle”—a theory of why people commit fraud—is the preeminent framework for analyzing fraud in the … components of the fraud triangle are (1) an incentive or pressure (usually financial), (2) opportunity, and (3) rationalization …. There is a separate, extensive legal literature on tax compliance and evasion. The fraud triangle is largely absent from …