Results 11 to 20 of about 705 (95)
Case Studies Regarding Accounting Expertise in Criminal Cases (II)
CECCAR Business Review, 2020 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 ...
Sergiu-Bogdan CONSTANTIN
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THE JUDICIAL EXPERTISE IN TAX EVASION CASES [PDF]
Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2018 Judicial expertise was analyzed in tax evasion cases investigated by the Romanian judiciary. It was discovered that some members of the judiciary don’t know that there is a difference between judicial accounting expertise and judicial fiscal expertise,
CONSTANTIN SERGIU-BOGDAN
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أثر الخبرة الفنية في إثبات جريمة اختلاس المال العام دراسة مقارنة / The Impact of Technical Expertise on Proving the Crime of Embezzlement of Public Funds A Comparative Study [PDF]
مجلة البحوث الفقهیة والقانونیةيختلف نوع الخبرة القضائية باختلاف الجرائم المعروضة أمام المحكمة؛ فالقاضي يحتاج إلى خبراء متخصصين بحسب طبيعة الجريمة، كخبير الطب الشرعي في جنايات القتل، أو الخبير المحاسبي في جرائم الاعتداء على المال العام.
سماح دره
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Криміналістика і судова експертизаThe article examines the concept and types of forensic economic expertise. It has been proven that the essence of forensic economic expertise is the study of the economic activity of business entities based on the application of special economic ...
Оксана Семенюк
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FORENSIC DOCUMENT EXAMINATION IN ECONOMIC CRIME INVESTIGATIONS
Baltic Journal of Economic StudiesDespite the extensive digital transformation of the economy, physical documents (typically on a tangible medium such as paper or polymer) remain a significant component of document flows in economic sphere. Accordingly, these documents inevitably play a
Artem Kovalenko +2 more
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ACCOUNTING EXPERTISE IN THE REPUBLIC OF MOLDOVA: OPERATIONAL CHALLENGES AND DIRECTIONS FOR IMPROVEMENT [PDF]
Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria EconomieThis article examines the practice of accounting expertise from the perspective of methodological quality and proposes measures to increase the reliability and comparability of the conclusions drawn by experts.
MUNTEANU VERONICA, MIHAILA SVETLANA
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THE NORMATIVE AND INSTITUTIONAL FRAMEWORK OF ACCOUNTING EXPERTISE IN THE REPUBLIC OF MOLDOVA: A CRITICAL ANALYSIS [PDF]
Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria EconomieThe paper provides a critical analysis of the regulatory and institutional framework governing forensic accounting in the Republic of Moldova. This theoretical study is based on an examination of the relevant legislation, including Law nr. 68/2016 on
MUNTEANU VERONICA , GRAUR ANATOL
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Revista Sociedade, Contabilidade e Gestão, 2013 The number of processes that demand accounting expertise is growing. In the expertise process occur several steps of communication among judges, lawyers, related parts and expert accountant.
Vanderlei dos Santos +3 more
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Forensic Accounting: Bibliometric Analysis in Brazilian Journals
Revista Sociedade, Contabilidade e Gestão, 2016 This paper used a bibliometric research to compare and draw an overview of scientific production on forensic Accounting area, published in Brazilian journals in the period between 2005 and 2014 regarding the number of publications, characteristics of the
Geovanna Lopes Salles +3 more
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The role of forensic evidence in Indonesia's criminal justice. [PDF]
Forensic Sci Int SynergBakhtiar HS +4 more
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