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L’expert-comptable judiciaire : un pair de la cour ?

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  • Emmanuel CHARRIER

    (Université Paris IX Dauphine)

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    Abstract

    Le dispositif juridique français, fidèle au modèle de la décision publique, place l’expert dans une situation subalterne par rapport au Juge qui le choisit, lui fixe sa mission, lui impartit des délais et finalement le rémunère, et à qui il doit apporter un éclairage strictement limité à sa technique afin que la décision de justice soit prise en toute autorité par le Juge. Pourtant, l’expertise comptable judiciaire occupe une position particulière sur la scène judiciaire : la durée de ces missions donne à l’expert un accès privilégié aux justiciables ; la fréquence des discussions financières dans les procès les fait paraître accessibles, en dépit de la complexité des questions expertisées ; enfin, la comptabilité trouve ses racines dans l’économie, qui dispute au droit la légitimité à évaluer les dommages à réparer. C’est pourquoi l’étude se propose d’examiner, au travers des publications de compagnies d’experts, dans quelle mesure les experts comptables judiciaires se cantonnent au service technique du Juge ou, au contraire, se revendiquent comme pairs bien avisés au service de la Justice.

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    File URL: http://128.118.178.162/eps/eh/papers/0503/0503007.pdf
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    Bibliographic Info

    Paper provided by EconWPA in its series Economic History with number 0503007.

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    Length: 23 pages
    Date of creation: 24 Mar 2005
    Date of revision:
    Handle: RePEc:wpa:wuwpeh:0503007

    Note: Type of Document - pdf; pages: 23. in « L’entreprise, le chiffre et le droit », éditeurs J.G. Degos et S. Trébucq, Bordeaux (2005), pp. 133-155.
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    Web page: http://128.118.178.162

    Related research

    Keywords: Droit; justice; expert judiciaire; expert comptable; comptabilité; technique; légitimité; autorité; compagnies d’experts; discours publics;

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    Cited by:
    1. Taieb Hamadi & Sami El Omari, & Wafa Khlif, 2012. "Poids De L'Avis De L'Expert Comptable Judiciaire Dans La Decision Du Juge En Matiere De Redressement Judiciaire : Cas De La Tunisie," Post-Print hal-00937922, HAL.

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