THE ROLE OF THE EXPERT WITNESS IN ACCOUNTING FRAUD CASES

Maria H. Sanchez and Shirley Wei Zhang

Global Journal of Business Research, 2012, vol. 6, issue 1, 103-111

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.

Keywords: financial frauds; expert witness (search for similar items in EconPapers)
JEL-codes: M40 (search for similar items in EconPapers)
Date: 2012
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Persistent link: https://EconPapers.repec.org/RePEc:ibf:gjbres:v:6:y:2012:i:1:p:103-111

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