FINANCIAL LINK ANALYTICS AND INVESTMENT FRAUD PREVENTION IN NIGERIA: EVIDENCE FROM PROFESSIONAL FORENSIC EXPERTS
Abstract
This study examined the influence of Financial Link Analytics (FLA) on investment fraud prevention in Nigeria. The study was motivated by the increasing complexity of investment fraud schemes, which often involve interconnected individuals, organisations, and financial transactions that are difficult to detect using conventional investigative approaches. A quantitative cross-sectional survey design was adopted, and data were obtained from professional forensic experts in Nigeria. The data were analysed using descriptive statistics and multiple regression analysis. The findings revealed that Financial Link Analytics significantly contributes to investment fraud prevention by improving the identification of hidden relationships, suspicious networks, and fraudulent connections. The study demonstrates that relationship mapping and network-based intelligence enhance the prevention of scheme-based fraud, digital and technology-driven scams, market manipulation, deception and impersonation, and social and psychological manipulation. The study concludes that Financial Link Analytics provides a valuable intelligence-driven approach for strengthening proactive investment fraud prevention. It recommends the integration of link analysis techniques into forensic accounting practice, regulatory monitoring systems, and investment fraud risk management frameworks.
This article is available as a PDF download
Published in UNIPORT JOURNAL OF BUSINESS, ACCOUNTING & FINANCE MANAGEMENT
ISSN: 1596-9911
This article appears in our peer-reviewed academic journal
View JournalRelated Articles
Explore similar research in our collection
ELECTRONIC TAX SYSTEM AND TAX COMPLIANCE, EVIDENCE FROM NIGERIA TAX JURISDICTION.
THOMAS AYOBAMI BABARINDE, OLADELE JOHN AKINYOMI, JOSHUA ODUTOLA OMOKEHINDE, TAOFIK AKINWUMI TALEAT
Jul 17, 2026
The study explores the impact of e-tax on tax submission conduct among taxpayers in Nigeria. To rea...
View ArticleTHE IMPACT OF GLOBAL TRENDS IN DIGITAL PAYMENT SYSTEMS ON FINANCIAL PERFORMANCE AND OPERATIONAL EFFICIENCY OF LISTED DEPOSIT MONEY BANKS: EVIDENCE FROM MOBILE BANKING AND OTHER DIGITAL CHANNELS
EBE, EMMANUEL CHUKWUMA, NWANKWO, PETER EMEKA, OKEREKE, CHIMAOBI DARLINGTON
May 27, 2026
This study examines the effect of global trends in digital payment systems on the financial perfor...
View ArticleEFFECT OF DEBT CAPITAL ON PROFITABILITY OF LISTED FOOD AND BEVERAGE MANUFACTURING FIRMS IN NIGERIAN EXCHANGE GROUP FROM 2011-2022
DR. ELEKIMA, AMBIYE OKONTE, DR. WOMENAZU, HARRY, SUNDAY
May 20, 2026
The debt capital has been the major source of manufacturing companies’ fund for the purpose of p...
View Article