author(s)
Ajayi Oluwafemi Ezekiel

abstract
The study's overarching goal is to analyze how forensic accounting affects the financial performance of deposit money banks in Nigeria, specifically looking at how it affects dividends per share, how it affects net profit margin, how it affects returns on assets. Secondary data from the yearly financial statements of Nigerian deposit money banks were used in the research. The research spans a four-year period from 2017 to 2021. The research design employed in this research is the ex-post facto research design. Descriptive statistics, correlation and linear multiple regression made to analyze and interpret the data collected in the study. The study revealed that forensic accounting had a significant influence on the return of asset of deposit money banks in Nigeria at with a prob 0.0002 for Roa at the 5% level of significance and also revealed that forensic accounting does not have significant influence on the Profit After Tax of deposit money banks in Nigeria with a prob 0.9170 at the 5% level of significance, study further revealed that forensic accounting had a significant influence on the return of asset of deposit money banks in Nigeria at with a prob 0.0003 for NPM at the 5% level of significance and lastly the study revealed ROE has a probability of 0.005, indicating that forensic auditing has a substantial impact on deposit money institutions' financial performance at the 5% level of significance. The research suggests that Nigerian deposit money institutions should implement forensic auditing and fully embrace the field of forensic accounting.