Ojo, Marianne (2012): Forensic accounting and the law: The forensic accountant in the capacity of an expert witness.
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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|
|Original Title:||Forensic accounting and the law: The forensic accountant in the capacity of an expert witness|
|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
|Depositing User:||Dr Marianne Ojo|
|Date Deposited:||18. Apr 2012 12:48|
|Last Modified:||13. Feb 2013 08:29|
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