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Accounting expertise in litigation and dispute resolution
Author(s)
Date Issued
2005
Date Available
2012-05-18T16:08:17Z
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.
Sponsorship
Not applicable
Type of Material
Journal Article
Publisher
R.T. Edwards
Journal
Journal of Forensic Accounting
Volume
VI
Issue
2
Start Page
13
End Page
35
Subject – LCSH
Forensic accounting
Evidence, Expert
Accountants
Language
English
Status of Item
Peer reviewed
This item is made available under a Creative Commons License
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04_16 Brennan Accounting Expertise in Litigation and Dispute Resolution.pdf
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133.39 KB
Format
Owning collection
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