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Case Studies Regarding Accounting Expertise in Commercial Conflicts

Author

Listed:
  • Sergiu-Bogdan CONSTANTIN

    (Bucharest University of Economic Studies)

Abstract

The present article aims to identify the situations where it is necessary to carry out an accounting expertise in commercial conflicts when this is required or admitted for the resolution of these disputes, understanding the manner of formulating the objectives and their conclusions, but also identifying the documentary material by which an accounting expertise of this type is made and the limits within which the expert accountant can achieve an objective.

Suggested Citation

  • Sergiu-Bogdan CONSTANTIN, 2020. "Case Studies Regarding Accounting Expertise in Commercial Conflicts," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 1(7), pages 56-63, July.
    • Handle: RePEc:ahd:journl:v:1:y:2020:i:7:p:56-63
    DOI: 10.37945/cbr.2020.07.07
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    More about this item

    Keywords

    accounting expertise in commercial conflicts; objectives; conclusions; documentary material; forensic accounting expertise; case file;
    All these keywords.

    JEL classification:

    • K41 - Law and Economics - - Legal Procedure, the Legal System, and Illegal Behavior - - - Litigation Process
    • K49 - Law and Economics - - Legal Procedure, the Legal System, and Illegal Behavior - - - Other
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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