Abstract:
This article aims to examine the relevance of accounting expertise in judicial
decisions. From this perspective, it aims to present the efficiency of the expert report
in the judicial context, given that it provides the judge with specific and specialized
knowledge for his decision-making. In this sense, the problem question is based on
the following question: “What is the contribution of the expert accountant in issuing
technical reports in court?”. For this purpose, qualitative research methods were
used through a bibliographical review of articles that analyzed the perception of
expert accountant magistrates regarding the effectiveness of the expert report,
together with research carried out on the opinions of judges (state and work), as well
as expert accountants, seeking to analyze, under the perception of 4 (four) articles
published between 2013 and 2023. It is concluded, therefore, in view of the research
and opinions of the judges that Accounting Expertise is essential in the fight against
irregularities that may emerge in the business environment, as it is a fundamentalresource for justice, as it helps justice in decision-making regarding cases analyzed
by society.
