ACCOUNTING EXPERTISE AS AN INSTRUMENT OF EFFECTIVENESS IN BRAZILIAN JUSTICE IN THE JUDICIAL, EXTRAJUDICIAL AND ARBITRATION TYPES

Abstract

In light of its importance to the justice system, forensic accounting has been consolidated as an essential instrument for resolving corporate and patrimonial disputes. Nevertheless, it still faces challenges related to professional training and its insertion in the judicial, extrajudicial, and arbitral markets. Therefore, this research aims to analyze whether academic training provides a knowledge base sufficient to meet the demands of the forensic field, particularly regarding equity valuation in corporate disputes. Specifically, the study sought to identify, within academic production and the curricular syllabi of the State Universities of Bahia and private institutions, the practical aspects of forensic education in professional training, in order to understand the relationship between theory and practice. The methodological approach consisted of a literature review, descriptive in nature, based on the analysis of relevant academic studies on the subject, complemented by a documentary analysis of the curricular syllabi of the State Universities of Bahia (UEBAs) and private institutions, with the aim of establishing the theoretical and empirical foundation for investigating forensic training in the accounting field. The results revealed that the absence of specific preparation and the lack of technical skills for equity valuation have hindered professional insertion into the labor market. Thus, it can be inferred that forensic accounting, in its judicial, extrajudicial, and arbitral dimensions—particularly in equity valuation—requires qualified technical practice aimed at strengthening professional training.