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Accounting expertise in litigation and dispute resolution

Author

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  • Niamh Brennan

Abstract

This paper looks at the role of experts from both a United Kingdom and North America perspective. The paper starts by pointing out the important role of expert evidence in assisting the tier of fact. The distinction between accountants as fact witnesses and as expert witnesses is identified. The expert’s primary obligation is to the court not the hiring party. Expert evidence is not a substitute for the exercise of the court’s own judgement. The qualities of expert evidence are discussed, as are the significance of the necessary qualities of such expert evidence. A lack of these qualities increases the likelihood that civil liability will be imposed on expert witnesses. The paper outlines the steps to be taken in engaging expert accountants.

Suggested Citation

  • Niamh Brennan, 2005. "Accounting expertise in litigation and dispute resolution," Open Access publications 10197/3617, Research Repository, University College Dublin.
    • Handle: RePEc:rru:oapubs:10197/3617
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    File URL: http://hdl.handle.net/10197/3617
    File Function: Open Access version, 2005
    Download Restriction: no
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    Cited by:

    1. Niamh Brennan, 2014. "Forensic Accounting in a Constitutional Parliamentary Democracy: The Case of Ireland," Open Access publications 10197/6211, Research Repository, University College Dublin.

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