IDEAS home Printed from https://ideas.repec.org/a/ahd/journl/v1y2020i9p52-60.html
   My bibliography  Save this article

Case Studies Regarding Accounting Expertise in Criminal Cases (II)

Author

Listed:
  • Sergiu-Bogdan CONSTANTIN

    (Bucharest University of Economic Studies)

Abstract

The present article aims to identify the circumstances where it is necessary to carry out an accounting expertise in criminal cases, when this is required or admitted for the resolution of some civil aspects related to 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 Criminal Cases (II)," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 1(9), pages 52-60, September.
    • Handle: RePEc:ahd:journl:v:1:y:2020:i:9:p:52-60
    DOI: 10.37945/cbr.2020.09.06
    as

    Download full text from publisher

    File URL: https://www.ceccarbusinessreview.ro/case-studies-regarding-accounting-expertise-in-criminal-cases-ii-a69d/download-PDF/
    Download Restriction: no
    File URL: https://www.ceccarbusinessreview.ro/case-studies-regarding-accounting-expertise-in-criminal-cases-ii-a69a/abstract/
    Download Restriction: no
    File URL: https://libkey.io/10.37945/cbr.2020.09.06?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    More about this item

    Keywords

    accounting expertise in criminal cases; objectives; conclusions; documentary material; judicial accounting expertise report; criminal 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

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ahd:journl:v:1:y:2020:i:9:p:52-60. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Radu CIOBANU (email available below). General contact details of provider: .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.