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The purpose of this study was to analyse the effects of the quality of expert accounting reports on the adequate provision of justice, in order to ascertain whether this quality is in fact a decisive element in resolving conflicts. In order to achieve the proposed objective, a set of three reports were initially collected through photocopies, through which we sought to identify the level of quality of these reports as well as their effects on the procedural process. Subsequently, a total of 50 questionnaires were administered to compare the opinions of magistrates and court staff regarding the quality of expert reports. As a result, content analysis revealed that: a) the reports presented to the Labour Court predominate over the liquidation phases of the judgement; b) in practice, the Magistrate does not require the professional to be qualified with the CRC, even if he or she carries out the activity of accounting expertise. Finally, it can be concluded that the quality of expert accounting reports is a fundamental element in resolving conflicts, especially in terms of the principle of procedural speed.
About the author
Master's student in Accounting Sciences at the Postgraduate Programme in Accounting Sciences (PPGCC) of the Federal University of Pernambuco (2017-2019). Bachelor's degree in accounting sciences from the Federal University of Pernambuco. Researcher with an interest in: Management Accounting, Controllership, Accounting Expertise, Third Sector and Public Accounting.
