LABOR ACCOUNTING EXPERTISE IN THE JUDICIAL SCOPE: ANALYSIS OF THE UNDERUTILIZATION OF ACCOUNTING EXPERTISE IN LABOR COURT DECISIONS IN 2024 IN RONDÔNIA

Abstract

This article analyzes the role of forensic accounting experts in labor lawsuits in the Labor Courts of the state of Rondônia, based on official data from the Regional Labor Court of the 14th Region for the year 2024. The study focuses on the distribution of judicial calculations performed by appointed experts, party representatives (attorneys/prosecutors), and court staff. The results reveal a predominance of calculations performed by the parties and staff, with less participation by external experts, prompting reflections on impartiality, technical quality, and uniformity of reports. The research highlights the need to value forensic accounting as a mechanism for legal certainty in judicial decisions.