L’expertise judiciaire en économie-finance: vers une organisation collective de l’objectivité de l’expert

Emmanuel Charrier
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Emmanuel Charrier: DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique

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Abstract: The role of the court expert has changed much since the 19thcentury, not only in terms of its organisation and procedural rules, but also in its technical demands and legitimacy. The role of experts in economics and finance – those specialising in accounting, valuation, management, corporate finance and markets – has thus evolved from a practice of oral intermediation based on a common technique to a highly technical and proceduralised function. The professionalisation of the assignments performed by experts evolved withthe creation of their « Companies » at the turn of the 20thcentury. While the question of the impartiality of experts remains one that is much debated, the development of adversarial procedures and the mechanisms of corporative coordination necessarily favour the objectivity of the experts.

Keywords: Expertise judiciaire; Expertises; Vérification comptable; Entreprises; Évaluation; Experts en économie (search for similar items in EconPapers)
Date: 2014
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Published in Histoire de la justice, 2014, 24

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-01634083

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