Forensic Accounting in a Constitutional Parliamentary Democracy: The Case of Ireland

Files in This Item:
File Description SizeFormat 
Brennan_Forensic_Accounting_in_a_Constitutional_Parliamentary_Democracy.pdf328.82 kBAdobe PDFDownload
Title: Forensic Accounting in a Constitutional Parliamentary Democracy: The Case of Ireland
Authors: Brennan, Niamh
Permanent link:
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: IrelandLegal systemExpert witnessesForensic accountantsForensic accounting
Other versions:
Language: en
Status of Item: Peer reviewed
Appears in Collections:Business Research Collection
UCD RePEc Archive Collection

Show full item record

Google ScholarTM


This item is available under the Attribution-NonCommercial-NoDerivs 3.0 Ireland. No item may be reproduced for commercial purposes. For other possible restrictions on use please refer to the publisher's URL where this is made available, or to notes contained in the item itself. Other terms may apply.