Global Journal of Business Research, Vol. 6, No. 1, pp. 103-111, 2012
9 Pages Posted: 7 Jan 2012
Date Written: 2012
We provide information regarding expert testimony in financial fraud cases. Financial fraud, including tax fraud, is on the rise, and so is the demand for expert witness testimony for both the prosecutors and the defense team when these frauds are prosecuted. We detail the role and qualifications of the accounting expert witness and we provide examples of two high profile fraud cases in which expert testimony of accountants was used. This article should be of interest to attorneys, accountants, academics and students.
Keywords: financial frauds, expert witness
JEL Classification: M40
Suggested Citation: Suggested Citation
Sanchez, Maria H. and Zhang, Shirley Wei, The Role of the Expert Witness in Accounting Fraud Cases (2012). Global Journal of Business Research, Vol. 6, No. 1, pp. 103-111, 2012. Available at SSRN: https://ssrn.com/abstract=1946013