Accounting expertise in litigation and dispute resolution

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dc.contributor.author Brennan, Niamh
dc.date.accessioned 2012-05-18T16:08:17Z
dc.date.available 2012-05-18T16:08:17Z
dc.date.issued 2005
dc.identifier.citation Journal of Forensic Accounting en
dc.identifier.uri http://hdl.handle.net/10197/3617
dc.description.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. en
dc.description.sponsorship Not applicable en
dc.format.extent 136587 bytes
dc.format.mimetype application/pdf
dc.language.iso en en
dc.publisher R.T. Edwards en
dc.subject Forensic accounting en
dc.subject Expert witness en
dc.subject Expert evidence en
dc.subject.lcsh Forensic accounting en
dc.subject.lcsh Evidence, Expert en
dc.subject.lcsh Accountants en
dc.title Accounting expertise in litigation and dispute resolution en
dc.type Journal Article en
dc.internal.availability Full text available en
dc.status Peer reviewed en
dc.identifier.volume VI en
dc.identifier.issue 2 en
dc.identifier.startpage 13 en
dc.identifier.endpage 35 en
dc.neeo.contributor Brennan|Niamh|aut|
dc.description.admin ti, ab - TS 20.02.12 en
dc.internal.rmsid 1274914


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