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Forensic accounting and the law: The forensic accountant in the capacity of an expert witness

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  • Ojo, Marianne

Abstract

This 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.

Suggested Citation

  • Ojo, Marianne, 2012. "Forensic accounting and the law: The forensic accountant in the capacity of an expert witness," MPRA Paper 38180, University Library of Munich, Germany.
    • Handle: RePEc:pra:mprapa:38180
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    File URL: https://mpra.ub.uni-muenchen.de/38180/1/MPRA_paper_38180.pdf
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    More about this item

    Keywords

    litigation support; investigative accounting; computer forensics; expert witnesses; fraud auditing;
    All these keywords.

    JEL classification:

    • K2 - Law and Economics - - Regulation and Business Law
    • D8 - Microeconomics - - Information, Knowledge, and Uncertainty
    • M4 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting

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