FORENSIC ECONOMIC EXPERTISE IN THE CONTEXT OF THE INVESTIGATION OF ECONOMIC CRIMES BY LAW ENFORCEMENT AUTHORITIES IN THE CONDITIONS OF GLOBALISATION OF ECONOMIC RELATIONS
DOI:
https://doi.org/10.37332/Keywords:
globalization of economic relations, forensic economic examination, international economic standards, transnational corporations, integration, harmonization of legislationAbstract
Horlachuk О.А. FORENSIC ECONOMIC EXPERTISE IN THE CONTEXT OF THE INVESTIGATION OF ECONOMIC CRIMES BY LAW ENFORCEMENT AUTHORITIES IN THE CONDITIONS OF GLOBALISATION OF ECONOMIC RELATIONS
Purpose. The aim of the article is to analyse the development of forensic economic expertise in the context of the investigation of economic crimes by law enforcement agencies in the context of the globalization of economic relations and to determine probable scenarios for its development in the future.
Methodology of research. The theoretical and methodological basis of the work is based on the scientific works of specialists in the field of economics and regulatory legal acts. General scientific methods were applied to achieve the set goal, in particular analysis and synthesis, generalization – to identify conditions that affect the development of forensic economic expertise in the context of economic globalization; abstract and logical method – to formulate conclusions and recommendations.
Findings. The key aspects of financial and economic globalization, which occupies a dominant position among the types of globalization, are considered. The stages of development of this process and the changes that it introduces into the activities of forensic economic expertise are analysed. Attention is drawn to the complication of economic violations that arise in the context of globalization processes, and to the growing need to involve economic specialists in their investigation. It was determined that the implementation of international standards in the field of forensic examination is limited by the influence of certain endogenous factors (in particular, the characteristics of national economies, the level of development of countries and property relations), which significantly affect the harmonization process.
Originality. The study introduces new approaches to understanding the transformation of forensic economic examination in the context of globalization of economic relations. The impact of global economic changes on the functioning of forensic economic examination is analysed and the main factors limiting the integration of international standards into national legal systems are identified.
Practical value. The results of the study may be useful for improving the mechanisms for harmonizing national forensic expert practices with international standards. The proposed endogenous factors determining the development of forensic economic examination can be taken into account when developing national strategies and policies in this area.
Key words: globalization of economic relations, forensic economic examination, international economic standards, transnational corporations, integration, harmonization of legislation.
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