Forensic Accounting in a Constitutional Parliamentary Democracy: The Case of Ireland
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|Title:||Forensic Accounting in a Constitutional Parliamentary Democracy: The Case of Ireland||Authors:||Brennan, Niamh||Permanent link:||http://hdl.handle.net/10197/6211||Date:||Nov-2014||Online since:||2014-11-26T10:16:01Z||Abstract:||The paper commences by summarizing the economic geography of Ireland followed by an overview of the Irish legal system. While similar in many respects to the British system from which it is derived, Ireland has a constitution based on the American model, to which parliament is subject. Lawyers and the operation of the courts in Ireland are described. While bearing some similarities to the British system, there are notable differences which are highlighted in the paper. The engagement of forensic accountants as expert witnesses in the Irish courts is considered. The paper concludes by observing that while forensic accounting is thriving in Ireland, it is at an early stage of development as far as professional guidelines and education provision is concerned.||Type of material:||Journal Article||Publisher:||E.J. Ourso School of Business and the Department of Accounting||Journal:||Journal of Forensic and Investigative Accounting||Volume:||6||Issue:||3||Start page:||62||End page:||97||Keywords:||Ireland; Legal system; Expert witnesses; Forensic accountants; Forensic accounting||Other versions:||http://www.bus.lsu.edu/accounting/faculty/lcrumbley/jfia/Articles/v6n3.htm||Language:||en||Status of Item:||Peer reviewed|
|Appears in Collections:||Business Research Collection|
UCD RePEc Archive Collection
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