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Case Studies Regarding Accounting Expertise in Criminal Cases (I)

Author

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  • Sergiu-Bogdan CONSTANTIN

    (Bucharest University of Economic Studies)

Abstract

The present article aims to identify the circumstances where it is necessary to carry out an accounting expertise in criminal cases, when this is required or admitted for the resolution of some civil aspects related to these disputes, understanding the manner of formulating the objectives and their conclusions, but also identifying the documentary material by which an accounting expertise of this type is made and the limits within which the expert accountant can achieve an objective.

Suggested Citation

  • Sergiu-Bogdan CONSTANTIN, 2020. "Case Studies Regarding Accounting Expertise in Criminal Cases (I)," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 1(8), pages 53-61, August.
    • Handle: RePEc:ahd:journl:v:1:y:2020:i:8:p:53-61
    DOI: 10.37945/cbr.2020.08.07
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    More about this item

    Keywords

    accounting expertise in criminal cases; objectives; conclusions; documentary material; judicial accounting expertise report; criminal file;
    All these keywords.

    JEL classification:

    • K41 - Law and Economics - - Legal Procedure, the Legal System, and Illegal Behavior - - - Litigation Process
    • K49 - Law and Economics - - Legal Procedure, the Legal System, and Illegal Behavior - - - Other
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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