COST-BENEFIT ANALYSIS OF DIGITAL FORENSIC ACCOUNTING ON ADVANCE FEE FRAUD OF ANTI-FINANCIAL AGENCIES IN NIGERIA (ONTOLOGY)

1. Introduction 1.1 Background of the Study 1.2 Problem Statement 1.3 Research Objectives 1.4 Significance of the Study 1.5 Structure of the Dissertation 2. Theoretical Framework 2.1 Overview of Digital Forensic Accounting 2.2 Understanding Advance Fee Fraud 2.3 Role of Anti-Financial Agencies 2.4 Ontology in Accounting 3. Literature Review 3.1 Previous Studies on Forensic Accounting 3.2 Cost-Benefit Analysis Methodologies 3.3 Effectiveness of Digital Tools 3.4 Challenges in Fraud Detection 3.5 Applications in the Nigerian Context 4. Research Methodology 4.1 Research Design and Approach 4.2 Data Collection Techniques 4.3 Analytical Framework 4.4 Validity and Reliability 4.5 Ethical Considerations 5. Analysis of Forensic Accounting 5.1 Digital Tools and Their Efficacy 5.2 Comparative Analysis of Techniques 5.3 Case Studies in Nigeria 6. Cost-Benefit Evaluation 6.1 Financial Cost Implications 6.2 Benefits to Anti-Financial Agencies 6.3 Cost-Benefit Model Development 7. Impact on Anti-Financial Agencies 7.1 Operational Improvements 7.2 Deterrence of Fraud 7.3 Policy Implications 7.4 Long-term Sustainability 8. Conclusion and Recommendations 8.1 Summary of Findings 8.2 Implications for Practice 8.3 Recommendations for Agencies 8.4 Suggestions for Future Research

1. How does the implementation of digital forensic accounting by anti-financial agencies influence the cost-benefit balance in combating advance fee fraud in Nigeria? 2. In what ways do digital forensic accounting tools enhance the operational efficiency and effectiveness of anti-financial agencies in detecting and preventing advance fee fraud in the Nigerian context?