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In the contemporary legal scenario, the search for effective methods of obtaining evidence is indispensable for guaranteeing justice and equality in legal proceedings. In this context, forensic accounting has emerged as an indispensable tool, capable of providing technical and scientific evidence to support sound and impartial judicial decisions. The aim of this paper is to analyze the importance of accounting expertise as evidence in legal proceedings. This is a literature review using a qualitative approach. The results showed that forensic accounting plays a crucial role in legal proceedings by providing specialized technical information that helps judges make informed and impartial decisions.
Oliveira et al. (Tue,) studied this question.