Arbitrator’s expectations and motives regarding the expert accountant’s performance in arbitration in the light of role theory

ABSTRACT The paper sought to grasp the arbitrator’s expectations regarding expert accountant’s performance in arbitration arena light of role theory and reasons for meeting these or not. study has been poorly explored field forensic accounting. This article helps fill this gap by presenting motives that affect perception service. is relevant because it grasps from viewpoint (role transferrer) (function recipient). Expectations are characterized abilities skills may not be met during due conflicting ambiguous reasons, simultaneous occurrence two more roles, lack clarity about latter. research aims provide means accountants entering seek improvement those already working scenario, reducing between evidence production. descriptive designed as a qualitative approach data. participants were 15 Brazilian arbitrators. Data collection took place through interviews they submitted content analysis method categorical technique. results indicate oratory, objectivity, clarity, sticking technical issue, while inter-transferrer, inter-role conflict, overload, expert’s partiality, when arbitrator transfers role. practical contribution lies providing seeking