Judicial accounting expertise and the determination of economic demage in provincial anti-corruption prosecutors’ offices

Abstract

Objective: To determine the relationship between judicial accounting expertise and economic damage in provincial anti-corruption prosecutors' offices. Method: The research had a quantitative, basic, non-experimental, descriptive and correlational approach. The diversity of criteria adopted by the accounting experts to determine the economic loss would be the high point, since some apply it to the total payment of the contractual amount when there is a violation of the norm, while others apply it to the study of the non-application of penalties, payment of extensions of time or payment of conformities. 

The sample consisted of 104 professionals dedicated to the judicial activity (14 expert accountants and 90 prosecutors). The procedure used and applied to the sample was the survey, using the questionnaire as an instrument. A descriptive and bivariate analysis was performed, using Spearman's correlation test. 

Results: it was demonstrated that the judicial accounting expertise determines the economic damage in the provincial anti-corruption prosecutor's offices (rho=0.474; p=0.000). Likewise, it was evidenced that the di-mensions regarding the review of expert documents have a relationship in the selection process (rho=0.394; p=0.000), as well as the documentary analysis that has a relationship in the identification of term extensions (rho=0. 338; p=0.000), also do-document verification has a relationship in the location of penalties (rho=0.198; p=0.000), followed by documentary comparison which is related in the verification of conformities (rho=0.320; p=0.000).  

Conclusion: the judicial accounting expertise has a relationship with the determination of the eco-nomic damage in the provincial anti-corruption prosecutors' offices.