"Recent years have witnessed an exponential growth in corporate governance. Improvements in corporate governance practice are being orchestrated at a global level. International bodies such as the Organization for Economic Cooperation and Development (OECD) have developed internationally...

This paper examines the role of experts from both a United Kingdom and North America perspective. The paper starts by pointing out the important role of expert evidence in assisting the tier of fact. The distinction between accountants as fact witnesses and as expert witnesses is identified. The...