DETERMINANTS OF QUALITY OF ACCOUNTING EXPERT WORK IN THE CIVIL COURTS OF THE DISTRICT OF NATAL/RN

• Autor(a) principal: Medeiros, Jislene Trindade
• Data de Publicação: 2018
• Outros Autores: Dantas de Melo, Cecília Maria Medeiros, de Lima, Diogo Henrique Silva, Borges, Erivan Ferreira
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista Ambiente Contábil
• Texto Completo: https://periodicos.ufrn.br/ambiente/article/view/11478
• topic: Quality determinants. Forensic accounting. Magistrates.; Factores determinantes de la calidad. Contabilidad forense. Magistrados.; Determinantes da qualidade. Perícia contábil. Magistrados.

The objective of the study is to investigate the determinants of the quality of expert work in civil courts in the perception of magistrates. For this purpose, a questionnaire was applied to 17 judges who work in civil courts in the city of Natal/RN. According to magistrates, the academic and technical specialization in the area of ??the cause is fundamental to the quality of accounting expertise. In relation to the fees, 50% of judges believe that this is not a factor that determines the quality of the work developed. The results show that only 25% of magistrates always consider the award presented at the time of the sentence and that 92% of the judges never or hardly intimidate the experts to provide clarification on the submitted report. Thus, the quality of the expert reports should be improved, maximizing the contribution power of the content of the award to the decision of the judges and the relevance of the expert work to the civil regions. These results contribute not only to the literature on accounting expertise in Brazil but also to the improvement of the work presented by accountants in civil courts.