Forensic accounting and the law: The forensic accountant in the capacity of an expert witness

Marianne Ojo

MPRA Paper from University Library of Munich, Germany

Abstract: 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.

Keywords: litigation support; investigative accounting; computer forensics; expert witnesses; fraud auditing (search for similar items in EconPapers)
JEL-codes: D8 K2 M4 (search for similar items in EconPapers)
Date: 2012-04-18
New Economics Papers: this item is included in nep-acc and nep-law
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Persistent link: https://EconPapers.repec.org/RePEc:pra:mprapa:38180

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