Accounting expertise in litigation and dispute resolution

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Title: Accounting expertise in litigation and dispute resolution
Authors: Brennan, Niamh
Permanent link: http://hdl.handle.net/10197/3617
Date: 2005
Abstract: This paper looks at the role of experts from both a United Kingdom and North America perspective. The paper starts by pointing out the important role of expert evidence in assisting the tier of fact. The distinction between accountants as fact witnesses and as expert witnesses is identified. The expert’s primary obligation is to the court not the hiring party. Expert evidence is not a substitute for the exercise of the court’s own judgement. The qualities of expert evidence are discussed, as are the significance of the necessary qualities of such expert evidence. A lack of these qualities increases the likelihood that civil liability will be imposed on expert witnesses. The paper outlines the steps to be taken in engaging expert accountants.
Funding Details: Not applicable
Type of material: Journal Article
Publisher: R.T. Edwards
Keywords: Forensic accountingExpert witnessExpert evidence
Subject LCSH: Forensic accounting
Evidence, Expert
Accountants
Language: en
Status of Item: Peer reviewed
Appears in Collections:Business Research Collection
UCD RePEc Archive Collection

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