Judicial accounting expertise: Foundations, applications, and challenges
Keywords:
forensic expertise, forensic accounting expert, development of forensic expertise profession, challenges of forensic expertiseAbstract
This research paper aims to explore forensic accounting expertise by examining various concepts related to expertise and forensic experts. The study employs a descriptive approach to analyze the legal framework, the challenges faced by forensic accounting expertise, and prospects for its development. The research yielded several key findings, including the following: forensic experts must possess both academic and practical qualifications to practice their profession; the judiciary relies on expert reports to issue rulings in cases brought before it; forensic accounting experts are indispensable, as judges often lack the technical knowledge required to resolve financial disputes; and forensic accounting expertise plays a crucial role in detecting fraud and tax evasion.
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