Case Studies Regarding Accounting Expertise in Criminal Cases (II)

Sergiu-Bogdan Constantin
Additional contact information
Sergiu-Bogdan Constantin: Bucharest University of Economic Studies

CECCAR Business Review, 2020, vol. 1, issue 9, 52-60

Abstract: The present article aims to identify the circumstances where it is necessary to carry out an accounting expertise in criminal cases, when this is required or admitted for the resolution of some civil aspects related to these disputes, understanding the manner of formulating the objectives and their conclusions, but also identifying the documentary material by which an accounting expertise of this type is made and the limits within which the expert accountant can achieve an objective.

Keywords: accounting expertise in criminal cases; objectives; conclusions; documentary material; judicial accounting expertise report; criminal file (search for similar items in EconPapers)
JEL-codes: K41 K49 M41 (search for similar items in EconPapers)
Date: 2020
References: Add references at CitEc
Citations:

Downloads: (external link)
https://www.ceccarbusinessreview.ro/case-studies-r ... i-a69d/download-PDF/ (application/pdf)
https://www.ceccarbusinessreview.ro/case-studies-r ... es-ii-a69a/abstract/ (text/html)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:ahd:journl:v:1:y:2020:i:9:p:52-60

DOI: 10.37945/cbr.2020.09.06

Access Statistics for this article

CECCAR Business Review is currently edited by Robert-Aurelian ȘOVA

More articles in CECCAR Business Review from Body of Expert and Licensed Accountants of Romania (CECCAR)
Bibliographic data for series maintained by Radu CIOBANU ().