A Study on The Perceptıon of Accountıng Professıonals and Judges About The Problems Encountered in Expert Witnessing
Journal Title: Muhasebe ve Finansman Dergisi - Year 2016, Vol 18, Issue 71
Abstract
In our day, as the fields of expertise improve and get more detailed, the possibility of a judge to be knowledgeable with technical and specific subjects decreases. In such cases, the judge needs to ask for information to individuals having specific and technical knowledge. The Turkish Judicial System allows the courts to consult experts in order to accelerate the process and secure the justice, in cases the solution of which requires expertise and specific or technical knowledge. In the law act 3568, experts have been defined as duties in financial consultants and independent auditors’ field. The importance of the institution of expertise increases, as specialization rises. However, that important institution sometimes moves away from its aim and thus, is unable to provide the expected benefit. In this study, the problems of the institution of expertise were assessed in the context of expertise in specialized field of accounting, by the professionals of the field and judges, and suggestions were made as to the solution of identified problems. To this end, the prepared survey was applied face-to-face on 190 judges and 204 independent accountants and financial advisors in İstanbul, Ankara and İzmir which rank among the top three cities having the highest number of lawsuits. According to the results of the study, the problems expressed about the institution of expertise were found not to be substantially applicable for independent accountant and financial advisor experts. Nevertheless, it was confirmed that the expertise activities of independent accountants and financial advisors are expected to be more effective.
Authors and Affiliations
Arzu MERİÇ, Hakan ERKUŞ, Mehmet KAYGUSUZOĞLU
Keywords
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