THE RELEVANCE OF FORENSIC ACCOUNTING REPORT ON COURT DECISION: PERCEPTION OF A JUDGE
DOI:
https://doi.org/10.34629/ric.v6i2.21-39Keywords:
Perícia Contábil, Laudo Pericial Contábil, Sentença JudicialAbstract
The forensic accounting evidence is the main result of the accountant work regarding forensic accounting within the Judiciary. The accounting report creates a natural link with the judicial process, because of its main function – to subsidize the decision process of the Judge. In this context, this article is to understand the perception of a Judge of a civil court from São Paulo city, concerning the importance of forensic accounting in court decision making process. Data were collected through a personal interview with a Judge. It was concluded that the accounting report is important in the court decision.Downloads
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2012-06-14
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