A percepção da importância e da qualidade da informação disponível nos laudos periciais contábeis de natureza cível para os juízes e desembargadores do Tribunal de Justiça do Rio de Janeiro, sob a ótica da teoria da comunicação

Abstract

Accounting expertise is an area of accounting investigation that is still underrepresented in the field of scientific accounting research. Although it is widely used both in and out of court as a valid way to aid decision-making, there are few studies that present the perception of judges regarding accounting expertise work. Therefore, the proposed research problem and its consequent objectives sought to ascertain the perception of judges of the Court of Justice of Rio de Janeiro regarding the importance and quality of judicial civil accounting expertise reports, focusing on qualitative elements and communication problems, as well as the relevance of expert evidence in relation to other evidence. Methodologically, the population established for this study consisted of active judges of the TJRJ (Rio de Janeiro State Court of Justice) who had previously served in civil courts and who had previously requested civil accounting expert reports. A survey was sent to these judges between the end of 2024 and the beginning of 2025, with closed-ended questions on a 7-point Likert scale. The survey aimed to gather information that was subsequently analyzed using logistic regressions and descriptive statistics to meet the formulated objectives, leading to four hypotheses. Among the findings, it is noteworthy that judges with accounting knowledge were less likely to consider accounting expert reports useful for their decision-making, as well as the usefulness of accounting expert reports, in the judges' perception, does not automatically stem from their mere existence in the process or from isolated operational characteristics, but fundamentally from their overall technical quality and their ability to meet the evidentiary requirements of the judge.