Forensic accounting and the law: The forensic accountant in the capacity of an expert witness

Ojo, Marianne (2012): Forensic accounting and the law: The forensic accountant in the capacity of an expert witness.

Abstract

This paper focuses on what constitutes “an attitude that includes a questioning mind and a critical assessment of audit evidence”, namely professional scepticism.

This paper also focuses on factors and reasons contributory to the ever increasing use of (and the need for) forensic accountants – particularly in courts. It also addresses various standards which must be taken into consideration before testimonies provided by expert witnesses are considered to be admissible.

• Item Type: MPRA Paper
• Language: English
• Keywords: litigation support; investigative accounting; computer forensics; expert witnesses; fraud auditing
• Subjects: K - Law and Economics > K2 - Regulation and Business Law; D - Microeconomics > D8 - Information, Knowledge, and Uncertainty; M - Business Administration and Business Economics ; Marketing ; Accounting ; Personnel Economics > M4 - Accounting and Auditing

References

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Krstic, J. 2009. The Role of Forensic Accountants in Detecting Frauds in Financial Statements Economics and Organization Vol. 6, No 3, 2009, pp. 295 – 302

Mukoro, D et al. 2011 Forensic Accounting and Fraud Management Perspective: An Integrated Approach First Edition

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