Economic and Legal Nature of Forensic Accounting Expertise in the Market Economy
Journal Title: Oblik i finansi - Year 2014, Vol 1, Issue 4
Abstract
Forensic accounting expertise is an important tool for accumulation of evidences when considering many criminal and civil cases. A qualified expert opinion of accountant facilitates to establishment of objective truth and adoption of a fair judgment. The article is dedicated to disclosure of economic and law content of forensic accounting expertise from the accounting positions. Based on accounting functions analysis, the origins of forensic accounting expertise are revealed. The scholars’ approaches to the interpretation of the essence of forensic accounting expertise as a research and learning activity are being analyzed, that allowed the author to create own vision of the place and role of forensic accounting expertise in market conditions. Attention is focused on narrower perception by majority of scholars of law and economic essence of forensic accounting expertise, which appears in the use of meaning ‘forensic accounting expertise’ which duplicates the general concept of legal expertise given in the Law of Ukraine ‘On legal expertise’.
Authors and Affiliations
Nataliya Stelmah
Keywords
Related Articles
- EP ID EP100195
- DOI -
- Views 506
- Downloads 0
Ідентифікація результатів рентних відносин в системі бухгалтерського обліку
В умовах реалізації концепції сталого розвитку дослідження проблем облікового відображення результатів рентних відносин набуває актуальності з огляду на вирішення ряду стратегічних завдань, які сьогодні стоять перед суб’...
The Conceptual Significance of Internal Audit in the Armed Forces of Ukraine
Due to the corruption scandal in February 2023, related to the procurement by the Ministry of Defense of Ukraine of food services for military personnel, the issue of internal control of the sphere of public finances was...
Міжнародні проекти як інструмент сприяння розвитку територіальних громад
Місцеві ініціативи є найбільш дієвим інструментом забезпечення сталого розвитку, оскільки саме вони максимально наближенні до потреб громади і здатні враховувати усі аспекти індивідуальності, неповторності та особливосте...
The Effect of Job Satisfaction and Work-Life Balance on Employee Performance with Organizational Commitment as Mediating Variable
Human capital is a key factor in achieving high performance by a company. However, employees who are dissatisfied with their work have low productivity, which has a negative impact on the company's performance. Therefore...
Determinant of Fraud and Unethical Behavior as Intervening Variable on Local Government in Indonesia
Among all sectors, the government sector is in second place by the number of frauds. According to the Global Corruption Barometer (2020), Indonesia ranks third in terms of corruption among Asian countries. The purpose of...