An Empirical View of the Transparent Objectivity of Forensic Accounting Expert Witnesses
25 Pages Posted: 13 Jan 2010 Last revised: 19 Jan 2010
Date Written: January 11, 2010
Abstract
This paper reports the views of forensic accountants, attorneys, and accounting academics concerning the perception of forensic accounting expert witness transparency. The results of Kruskal-Wallis tests comparing the three groups on their responses to each survey statement indicated that the three groups were not equivalent in their responses to any of the nine items. In addition to the nonparametric Kruskal-Wallis tests, one-way ANOVAs were performed comparing the three groups on their mean response to these items. All one-way ANOVAs were statistically significant, confirming the results from the Kruskal-Wallis tests. A series of Mann-Whitney tests were performed comparing academics to forensic accountants, academics to attorneys, and forensic accountants to attorneys using a Bonferroni correction. Forensic accountants and attorneys differed on all survey items. Academics and forensic accountants differed on the majority of survey items.
Keywords: Forensic Accountant, Expert Witness
JEL Classification: Forensic Accounting
Suggested Citation: Suggested Citation