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Actual problems of Russian law
Reference:
Overchuk, D.S.
Development of judicial accounting expertise
in the USA and Canada at the turn
of XX century
// Actual problems of Russian law.
2013. ¹ 8.
P. 1017-1023.
URL: https://en.nbpublish.com/library_read_article.php?id=63041
Overchuk, D.S. Development of judicial accounting expertise in the USA and Canada at the turn of XX centuryAbstract: The article includes analysis of specific features of formation and development of the judicial accounting expertise in the USA and in Canada at the turn of XX century. The author describes most valuable precedents, which facilitated the development of judicial accounting expertise; he also provides examples of successful work of judicial experts — accountants, thanks to whom many socially resonant crimes were solved. Attention is brought to the growing value of educational programs on directions for the judicial accounting expertise. Keywords: jurisprudence, expertise, judicial accounting expertise, judicial accounting expertise in Canada, the USA, uncovering financial contrivances, educational programs on judicial expertise, economic crime, theft of funds, association of certified experts, fictitious accounting.
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