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The Litigation Side of Forensic Accounting Copyrighted 2001 D. Larry Crumbley, CPA, Cr.FA, CFD KPMG ... - page 164 / 275

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© D.L. Crumbley

Some Research Findings

65% of surveyed jurors were influenced by expert testimony.

Merely referring to a witness as an “expert” affords the witness credibility.

Jurors assign more credibility to government rather AICPA standards.

Jurors hold auditors to higher standards of care when the audit failure is severe.

Juror decision making is not independent of the use and reliability of decision aids.

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

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