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Forensic Accounting in a Constitutional Parliamentary Democracy: The Case of Ireland

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  • Niamh Brennan

Abstract

The paper commences by summarizing the economic geography of Ireland followed by an overview of the Irish legal system. While similar in many respects to the British system from which it is derived, Ireland has a constitution based on the American model, to which parliament is subject. Lawyers and the operation of the courts in Ireland are described. While bearing some similarities to the British system, there are notable differences which are highlighted in the paper. The engagement of forensic accountants as expert witnesses in the Irish courts is considered. The paper concludes by observing that while forensic accounting is thriving in Ireland, it is at an early stage of development as far as professional guidelines and education provision is concerned.

Suggested Citation

  • Niamh Brennan, 2014. "Forensic Accounting in a Constitutional Parliamentary Democracy: The Case of Ireland," Open Access publications 10197/6211, Research Repository, University College Dublin.
    • Handle: RePEc:rru:oapubs:10197/6211
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    File URL: http://hdl.handle.net/10197/6211
    File Function: Open Access version, 2014
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    References listed on IDEAS

    as
    1. Niamh Brennan & John Hennessy, 2001. "Forensic accounting and the calculation of commercial damages," Open Access publications 10197/5384, Research Repository, University College Dublin.
    2. Niamh Brennan & John Hennessy, 2001. "Valuing businesses in a legal context," Open Access publications 10197/5382, Research Repository, University College Dublin.
    3. Niamh Brennan, 2005. "Accounting expertise in litigation and dispute resolution," Open Access publications 10197/3617, Research Repository, University College Dublin.
    4. Niamh Brennan & John Hennessy, 2001. "Forensic accounting and intellectual property infringement," Open Access publications 10197/5386, Research Repository, University College Dublin.
    5. Niamh Brennan & John Hennessy, 2001. "Forensic Accounting and the Calculation of Personal Injury Damages," Open Access publications 10197/5385, Research Repository, University College Dublin.
    6. Niamh Brennan & John Hennessy, 2001. "Accountants' liability for negligence," Open Access publications 10197/5383, Research Repository, University College Dublin.
    Full references (including those not matched with items on IDEAS)

    Citations

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    Cited by:

    1. Hegazy, Sarah & Sangster, Alan & Kotb, Amr, 2017. "Mapping forensic accounting in the UK," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 28(C), pages 43-56.
    2. Tekavčič Metka & Damijan Sandra, 2021. "Forensic Accounting vs Fraud examination: Roles, Importance and Differences," Journal of Forensic Accounting Profession, Sciendo, vol. 1(2), pages 29-47, December.

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