Corporate Fraud in Nigeria and the Dialectics of Management of Evidential Burden in Litigation

Abstract

The principle of corporate personality is often used by agents of the company in the perpetration of fraud. The evidential burden in fraud-related litigation is cumbersome and difficult. This barrier has given culprits the opportunity to constantly enjoy the commission of corporate fraud. The paper, therefore, addressed the differences as it relates to corporate fraud, together with the dialectics of the management of the evidential burden in litigation. The doctrinaire method of research was used in the course of this paper. On the other hand, comparative analysis shall be employed. The paper posited that the standard of evidential proof required is too high and recommended amendment of the extant law to reduce the high threshold of proving evidential burden in corporate fraud.

Keywords: Corporate fraud, Evidential burden ,Dialectics, litigation, corporate personality.