Forensic Accounting and the Law: The Forensic Accountant in the Capacity of an Expert Witness

Value Relevance of Accounting Information in Capital Markets IGI Global Publications 2016

11 Pages Posted: 20 Mar 2012 Last revised: 14 Dec 2016

See all articles by Marianne Ojo D Delaney PhD

Marianne Ojo D Delaney PhD

American Accounting Association; Centre for Innovation and Sustainable Development (CISD); Centre for Innovation and Sustainable Development (CISD)

Date Written: March 19, 2012

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

Suggested Citation

Ojo D Delaney PhD, Marianne, Forensic Accounting and the Law: The Forensic Accountant in the Capacity of an Expert Witness (March 19, 2012). Value Relevance of Accounting Information in Capital Markets IGI Global Publications 2016, Available at SSRN: https://ssrn.com/abstract=2026071 or http://dx.doi.org/10.2139/ssrn.2026071

Marianne Ojo D Delaney PhD (Contact Author)

American Accounting Association ( email )

5717 Bessie Drive
Sarasota, FL 34233-2399
United States

Centre for Innovation and Sustainable Development (CISD) ( email )

United States

Centre for Innovation and Sustainable Development (CISD) ( email )

United States

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