Forensic Accounting in a Constitutional Parliamentary Democracy: The Case of Ireland

Niamh Brennan ()

Open Access publications from Research Repository, University College Dublin

Abstract: The paper commences by summarizing the economic geography of Ireland followed by an overview of the Irish legal system. While similar in many respects to the British system from which it is derived, Ireland has a constitution based on the American model, to which parliament is subject. Lawyers and the operation of the courts in Ireland are described. While bearing some similarities to the British system, there are notable differences which are highlighted in the paper. The engagement of forensic accountants as expert witnesses in the Irish courts is considered. The paper concludes by observing that while forensic accounting is thriving in Ireland, it is at an early stage of development as far as professional guidelines and education provision is concerned.

Keywords: Ireland; Legal system; Expert witnesses; Forensic accountants; Forensic accounting (search for similar items in EconPapers)
Pages: 36 pages
Date: 2014-11
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Citations: View citations in EconPapers (2)

Published in: Journal of Forensic and Investigative Accounting, 6(3) 2014-11

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http://hdl.handle.net/10197/6211 Open Access version, 2014 (application/pdf)

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Persistent link: https://EconPapers.repec.org/RePEc:rru:oapubs:10197/6211

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