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The Role Of The Expert Witness In Accounting Fraud Cases

Author

Listed:
  • Maria H. Sanchez
  • Shirley Wei Zhang

Abstract

We provide information regarding expert testimony in financial fraud cases. Financial fraud, including tax fraud, is on the rise, and so is the demand for expert witness testimony for both the prosecutors and the defense team when these frauds are prosecuted. We detail the role and qualifications of the accounting expert witness and we provide examples of two high profile fraud cases in which expert testimony of accountants was used. This article should be of interest to attorneys, accountants, academics and students.

Suggested Citation

  • Maria H. Sanchez & Shirley Wei Zhang, 2012. "The Role Of The Expert Witness In Accounting Fraud Cases," Global Journal of Business Research, The Institute for Business and Finance Research, vol. 6(1), pages 103-111.
    • Handle: RePEc:ibf:gjbres:v:6:y:2012:i:1:p:103-111
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    Cited by:

    1. Russell Craig & Wally Smieliauskas & Joel Amernic, 2014. "Assessing Conformity with Generally Accepted Accounting Principles Using Expert Accounting Witness Evidence and the Conceptual Framework," Australian Accounting Review, CPA Australia, vol. 24(3), pages 200-206, September.

    More about this item

    Keywords

    financial frauds; expert witness;

    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General

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