Forensic accounting and the law: The forensic accountant in the capacity of an expert witness
AbstractThis paper focuses on what constitutes “an attitude that includes a questioning mind and a critical assessment of audit evidence”, namely professional scepticism. This paper also focuses on factors and reasons contributory to the ever increasing use of (and the need for) forensic accountants – particularly in courts. It also addresses various standards which must be taken into consideration before testimonies provided by expert witnesses are considered to be admissible.
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Bibliographic InfoPaper provided by University Library of Munich, Germany in its series MPRA Paper with number 38180.
Date of creation: 18 Apr 2012
Date of revision:
litigation support; investigative accounting; computer forensics; expert witnesses; fraud auditing;
Find related papers by JEL classification:
- K2 - Law and Economics - - Regulation and Business Law
- D8 - Microeconomics - - Information, Knowledge, and Uncertainty
- M4 - Business Administration and Business Economics; Marketing; Accounting - - Accounting
This paper has been announced in the following NEP Reports:
- NEP-ACC-2012-04-23 (Accounting & Auditing)
- NEP-ALL-2012-04-23 (All new papers)
- NEP-LAW-2012-04-23 (Law & Economics)
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