Abstract
Corporate fraud continues to undermine the financial integrity, operational efficiency, and sustainability of manufacturing firms, underscoring the need for more effective fraud-detection mechanisms. This study examined the individual and joint effects of forensic accounting and audit quality on fraud detection in manufacturing firms. A descriptive survey research design was adopted, and primary data were collected through a structured questionnaire administered to employees engaged in accounting, auditing, finance, compliance, and management functions within selected manufacturing firms. The research instrument was validated by experts and demonstrated satisfactory reliability before the main survey. Data was analysed using descriptive statistics and Ordinary Least Squares multiple regression analysis. The findings revealed that forensic accounting had a significant positive effect on fraud detection (β = 0.459, p = .001), while audit quality also had a significant positive effect (β = 0.315, p = .022). Furthermore, the regression model indicated that forensic accounting and audit quality jointly explained 48.9% of the variation in fraud detection (R² = 0.489), with the overall model remaining statistically significant (F = 22.528, p < .001). The study concludes that integrating forensic accounting with high-quality auditing provides a stronger fraud-detection framework than relying on either mechanism alone. It recommends strengthening forensic accounting units, enhancing auditor independence, adopting digital forensic technologies, and integrating forensic accounting procedures into routine audit engagements to improve organisational accountability and financial integrity in manufacturing firms.