Banca de DEFESA: EVERTON GOMES DOS SANTOS

Uma banca de DEFESA de MESTRADO foi cadastrada pelo programa.
STUDENT : EVERTON GOMES DOS SANTOS
DATE: 31/03/2025
TIME: 11:00
LOCAL: VIDEOCONFERÊNCIA
TITLE:

SUBJECTIVITY IN THE INTERPRETATION OF JUDICIAL RULINGS AND ITS EFFECTS ON FORENSIC ACCOUNTING IN SENTENCE ENFORCEMENT

KEY WORDS:

Forensic accounting; interpretative subjectivity; sentencing omissions; sentence liquidation; expert report challenges; legal certainty

PAGES: 96
BIG AREA: Ciências Sociais Aplicadas
AREA: Administração
SUBÁREA: Ciências Contábeis
SUMMARY:

Forensic accounting plays a crucial role in the liquidation of judicial sentences, assisting in the accurate quantification of values and ensuring the enforcement of rights established by the judiciary during execution. However, the lack of clarity, completeness, and especially omissions in judicial rulings frequently generate interpretative subjectivity for forensic accountants, impacting the determination of technical criteria and methodologies used in expert evidence. This study investigates how omissions or unclear wording in judicial decisions influence the interpretation of sentence provisions by accounting experts, leading to methodological subjectivity and directly affecting forensic accounting procedures. The research examines the correlation between interpretative subjectivity caused by sentencing omissions and the occurrence of expert report challenges, process duration, and procedural costs, particularly during the liquidation phase. The adopted methodology combines qualitative and quantitative approaches, including detailed analyses of judicial decisions, forensic accounting reports, and procedural statistics. The theoretical framework draws on the Theory of Legal and Accounting Communication, the Theory of Legal Argumentation, the Plain Language Movement, and the Conceptual Framework of Accounting. Expected outcomes indicate the necessity for greater precision and completeness in sentence writing to reduce interpretative divergences among experts, mitigate the risk of expert report challenges, and enhance legal certainty and efficiency during sentence liquidation. Thus, this research contributes to improving communication and interaction between judges and forensic accountants, providing practical recommendations for drafting clear and objective judicial rulings, reducing technical subjectivity arising from forensic interpretations, and promoting greater efficiency in sentence execution.

 

 

COMMITTEE MEMBERS:
Presidente - 2610882 - DIOGO HENRIQUE SILVA DE LIMA
Interno - 2314118 - ERIVAN FERREIRA BORGES
Externo à Instituição - JOSÉ MARILSON MARTINS DANTAS - UnB