POIDS DE L'AVIS DE L'EXPERT COMPTABLE JUDICIAIRE DANS LA DECISION DU JUGE EN MATIERE DE REDRESSEMENT JUDICIAIRE: CAS DE LA TUNISIE

Taieb Hamadi, Sami El Omari, and Wafa Khlif ()
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Taieb Hamadi: ESC Toulouse - Groupe École Supérieure de Commerce de Toulouse - ESCT
Sami El Omari,: ESC Toulouse - Groupe École Supérieure de Commerce de Toulouse - ESCT
Wafa Khlif: ESC Toulouse - Groupe École Supérieure de Commerce de Toulouse - ESCT

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Abstract: This work analyses the influence of the legal expert in accounting on the decision of the judge for legal settlement for firms in difficulty. The report of the legal expert (who is a chartered accountant) aims to help the judge to make a decision. The report contents some technical arguments and the expert opinion. The resultants show clearly that the judge follows the opinion of the expert more than its technical justifications

Date: 2012-05-21
Note: View the original document on HAL open archive server: https://hal.science/hal-00937922
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Published in Comptabilités et innovation, May 2012, Grenoble, France. pp.cd-rom

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-00937922

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