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The Litigation Side of Forensic Accounting Copyrighted 2001 D. Larry Crumbley, CPA, Cr.FA, CFD KPMG ... - page 140 / 275

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© D.L. Crumbley

Supreme Court said:

“The objective of that requirement is [Daubert] to ensure the reliability and relevancy of expert testimony. It is to make certain that an expert, whether basing testimony upon professional studies or personal experience, employs in the courtroom the same level of intellectual rigor that characterizes the practice of an expert in the relevant field. --------------------------------------------------------------My job would be to provide credible expert opinion on complex accounting issues. The opposing attorney’s job would be to make me look like a lying idiot. Any anger, loss of confidence, or other emotional lapse he can drive or insult me into, will inure to his purpose. My experience as a professor would work to my favor, since my career centers around  explaining complex accounting issues in clear understandable terms. What I need to guard against, is treating the jury like my students. The opposing lawyer will accuse me of grandstanding and thinking I’m back in my ivory tower. He’ll try to make me look like a fool. The judge owns the courtroom. The witness is just a guest, and one that not every party appreciates. I.W. Collett & M.Smith, Trap Doors and Trojan Horses, Thomas Horton & Daughters, p.127

Kumho Tire

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