Economic and Legal Nature of Forensic Accounting Expertise in the Market Economy

Nataliya Stelmah ()
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Nataliya Stelmah: 'Institute of Agrarian Economics' National Scientific Centre, Kyiv, Ukraine

Oblik i finansi, 2014, issue 4, 64-68

Abstract: Forensic accounting expertise is an important tool for accumulation of evidences when considering many criminal and civil cases. A qualified expert opinion of accountant facilitates to establishment of objective truth and adoption of a fair judgment. The article is dedicated to disclosure of economic and law content of forensic accounting expertise from the accounting positions. Based on accounting functions analysis, the origins of forensic accounting expertise are revealed. The scholars' approaches to the interpretation of the essence of forensic accounting expertise as a research and learning activity are being analyzed, that allowed the author to create own vision of the place and role of forensic accounting expertise in market conditions. Attention is focused on narrower perception by majority of scholars of law and economic essence of forensic accounting expertise, which appears in the use of meaning 'forensic accounting expertise' which duplicates the general concept of legal expertise given in the Law of Ukraine 'On legal expertise'.

Keywords: accounting; forensic accounting expertise; accountant expert opinion; financial and operational activities research (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2014
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