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Ï»¿The Role And Importance Of Legal Aspects Regarding Accounting Expertise

Author

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  • Nicolae MÄ‚GDAÅž

  • Gabriel RAITA

Abstract

This paper takes an integrated approach to accounting expertise from several perspectives, starting from general approaches to accounting expertise and moving on to the legal aspects of accounting expertise. Most of the time we focus only on the accounting aspects and not on the legal aspects. Legal aspects in the case of accounting expertise and especially in the case of judicial expertise should not be neglected. This paper addresses the legal aspects of accounting expertise and presents both civil and criminal aspects. Following the analysis of the legal aspects regarding accounting expertise as a means of evidence in the civil process and in the criminal process, a series of findings and conclusions are presented. Like any research, the present research presents some limits by only addressing the legal aspects and not the accounting ones, so there is a chance for future research that treats the two sides of the accounting expertise together.

Suggested Citation

  • Nicolae MÄ‚GDAÅž & Gabriel RAITA, 2022. "Ï»¿The Role And Importance Of Legal Aspects Regarding Accounting Expertise," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(24), pages 1-1.
    • Handle: RePEc:alu:journl:v:2:y:2022:i:24:p:1
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    References listed on IDEAS

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    1. Power, Michael & Laughlin, Richard, 1996. "Habermas, law and accounting," Accounting, Organizations and Society, Elsevier, vol. 21(5), pages 441-465, July.
    2. Chychyla, Roman & Leone, Andrew J. & Minutti-Meza, Miguel, 2019. "Complexity of financial reporting standards and accounting expertise," Journal of Accounting and Economics, Elsevier, vol. 67(1), pages 226-253.
    3. Suddaby, Roy & Saxton, Gregory D. & Gunz, Sally, 2015. "Twittering change: The institutional work of domain change in accounting expertise," Accounting, Organizations and Society, Elsevier, vol. 45(C), pages 52-68.
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    Cited by:

    1. Munteanu Veronica & Graur Anatol, 2025. "The Normative And Institutional Framework Of Accounting Expertise In The Republic Of Moldova: A Critical Analysis," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 4, pages 296-304, August.

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    Keywords

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    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • K4 - Law and Economics - - Legal Procedure, the Legal System, and Illegal Behavior

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