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

DiGabriele, James A., An Empirical View of the Transparent Objectivity of Forensic Accounting Expert Witnesses (January 11, 2010). Available at SSRN: https://ssrn.com/abstract=1534705 or http://dx.doi.org/10.2139/ssrn.1534705

James A. DiGabriele (Contact Author)

Montclair State University ( email )

Upper Montclair, NJ 07043
United States
973 655 7288 (Phone)

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