Digital Economic Expert Analysis as a New Type of Forensic Economic Examination in the Context of Digital Transformation
The article justifies the need for the development of judicial economic expertise in the context of rising crimes involving cryptocurrency. It demonstrates that traditional types of economic expertise do not fully allow for the investigation of transactions with digital assets due to the specific nature of cryptocurrencies. The introduction of a new type of judicial economic expertise economic-digital — is proposed. Its purpose, tasks, object, and subject are defined, along with the methodology for conducting it. Particular attention is paid to the calculation of the weighted average price of cryptocurrency on the reporting date. A standardized tabular form is presented for summarizing results, enabling the identification of patterns in the movement of funds.
Authors
- Elena N. Kolesnikova (ORCID: https://orcid.org/0000-0001-5609-0322)
- Vladislav R. Mikhalov
Publication Details
- Journal
- Эксперт-криминалист.
- Published
- 2026-10-26
- DOI
- https://doi.org/10.18572/2072-442x-2026-4-5-8
- Primary Topic
- Ukrainian Legal and Forensic Studies
- Type
- article
- Field-Weighted Citation Impact
- 0.00