Accounting expertise in litigation and dispute resolution

Niamh Brennan ()

Open Access publications from Research Repository, University College Dublin

Abstract: This paper looks at the role of experts from both a United Kingdom and North America perspective. The paper starts by pointing out the important role of expert evidence in assisting the tier of fact. The distinction between accountants as fact witnesses and as expert witnesses is identified. The expert’s primary obligation is to the court not the hiring party. Expert evidence is not a substitute for the exercise of the court’s own judgement. The qualities of expert evidence are discussed, as are the significance of the necessary qualities of such expert evidence. A lack of these qualities increases the likelihood that civil liability will be imposed on expert witnesses. The paper outlines the steps to be taken in engaging expert accountants.

Keywords: Forensic accounting; Expert witness; Expert evidence; Forensic accounting; Evidence, Expert; Accountants (search for similar items in EconPapers)
Pages: 23 pages
Date: 2005
References: View complete reference list from CitEc
Citations: View citations in EconPapers (1)

Published in: Journal of Forensic Accounting, VI(2) 2005

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http://hdl.handle.net/10197/3617 Open Access version, 2005 (application/pdf)

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Persistent link: https://EconPapers.repec.org/RePEc:rru:oapubs:10197/3617

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