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The Litigation Side of Forensic Accounting Copyrighted 2001 D. Larry Crumbley, CPA, Cr.FA, CFD KPMG ... - page 125 / 275

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© D.L. Crumbley

Side-Taking

A trial judge may dismiss an expert witness who is influenced by side-taking.

Hints at a lawyer’s line of arguments provided before reviewing evidence can influence an accounting expert’s decision about an auditor’s compliance with GAAS.

The degree of certainty in an expert’s report can affect a mock judge’s decisions in settlement rulings.

Jury trials in auditor-liability disputes are uncommon.

D.N. Ricchiute, “Effects of an Attorney’s Line of Argument on Accountants’ Expert Witness Testimony,” Accounting Review, January 2004, pp. 221-245.

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    Expert testimony is not useful when the expert is merely an advocate for the position argued by one of the parties.

Estate of Jameson, T.C. Memo 1999-43

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