Accounting expertise in litigation and dispute resolution

DSpace/Manakin Repository

Show simple item record Brennan, Niamh 2012-05-18T16:08:17Z 2012-05-18T16:08:17Z 2005
dc.identifier.citation Journal of Forensic Accounting en
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

This item appears in the following Collection(s)

Show simple item record

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.

If you are a publisher or author and have copyright concerns for any item, please email and the item will be withdrawn immediately. The author or person responsible for depositing the article will be contacted within one business day.

Search Research Repository

Advanced Search