Pertinența, utilitatea, concludența și oportunitatea cercetării expertale de natură contabilă fiscală

Abstract

This study explores accounting-tax expertise beyond its traditional role, proposing a qualitative framework based on four criteria, namely: relevance, utility, conclusion and opportunity. To achieve this objective, the present research combines a literature review with a bibliometric analysis performed in VOSviewer on Web of Science indexed articles, using "relevance", "utility", "probative value" and "timeliness" as terminological anchors. The maps generated in Vosviewer capture two ecosystems that communicate insufficiently: one anchored in corporate governance and auditing, dominated by the discussion of quality and punctuality, and a second, still peripheral, focused on forensic accounting and reliability of evidence. Timeliness proves to be the only concept shared across the board, while relevance and conclusion remain confined to the forensic island, and usefulness is ambiguously absorbed in the rhetoric of "quality". This semantic gap denotes the absence of a methodological dialogue between governance and expert evidence research, legitimizes the need for a four-dimensional framework and confirms the hypothesis that accounting-tax expertise can become truly valuable only when it is simultaneously relevant, value-added, decisive and administered at the right time. CZU: 001.811:[657+336.22]; JEL: M40, M41