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The Litigation Side of Forensic Accounting Copyrighted 2001 D. Larry Crumbley, CPA, Cr.FA, CFD KPMG ... - page 16 / 275

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© D.L. Crumbley

Camico August 2003 Survey

  62% of the prospective jurors agreed that a professional accounting firm would “look the other way” if a client violated the law in order to maintain the client relationship.

   57% of prospective jurors agreed with the statement “Accountants often manipulate their numbers and opinions to say what their clients want them to say.” 17% were neutral and 26% disagreed.

  74% of prospective jurors agreed that an auditor “should easily detect fraud.”10% were neutral and 16% disagreed.

  Who is responsible for the legal and/or ethical problems facing corporate America?

 CEO, 70%        Board of Directors, 55%

Senior Executives, 68%     Inside Accountants, 53%

CFO, 62%    External Accountants, 42%

Inside lawyer, 58%

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