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Abstract
This paper is set to look at forensic accounting as an effective tool for combating cybercrime in Nigeria. The study employed multiple regression technique using Statistical Package for Social Science (SPSS) to analyze the empirical data obtained through questionnaire and hypotheses formulated were tested. The results of the hypotheses revealed that cybercrime reduction is significantly related to cybercrime investigation and detection through forensic accounting (p=0.010; β1=0.409). Since p=0.010 is significant at 5%, the alternate hypothesis which said that cybercrime reduction is significantly and positively related to cybercrime investigation and detection through the employment of forensic accounting technique was accepted. Since anti-corruption commission have forensic accounting unit but with inadequate forensic accounting experts at the time of this study, it is therefore recommended that forensic accounting experts be made adequate and frequently trained by the commission. The study also recommended that professional accounting firms increase the trust of anti-corruption agency on their expertise to act as expert witness in courts for effective prosecution of persons involved in cybercrime practices. Keywords: Forensic Accounting, Cybercrime, Anti-corruption commission, Investigation, Nigeria.