A influência do laudo pericial na decisão judicial: um estudo com juízes trabalhistas da cidade de Uberlândia-MG

Abstract

The role of the expert within the Labor Court, as well as in other judicial spheres, aims to materialize, through a technical report or expert opinion, the central aspects that contribute to resolving a specific conflict (litigation). Forensic accounting involves the application of technical and scientific methods to provide evidence that assists the judge in judicial decisions. Therefore, this study aimed to analyze the influence of forensic accounting reports on first-instance judicial decisions in the Labor Courts of the jurisdiction of Uberlândia, located in the state of Minas Gerais. In order to understand the connection between the forensic accounting report and the judicial sentence, a collection of 17 reports was carried out through documentary research, covering the period from 2022 to 2023. The objective was to identify, through variables, elements that could recognize the use of reports in judicial decisions. The analysis of the work showed that forensic reports included in labor proceedings are crucial and indispensable elements for the judge's decision-making process, proving to be effective in meeting the demands for information from first-instance judges regarding the facts, due to their importance in the decisions issued. It became evident that judges at the first instance of the Labor Court mostly rely on the information contained in forensic reports, and the occurrence of the use of forensic expertise and the accounting expert is more frequent during the settlement of the sentence than when requested during the ongoing labor process.