The Role of the Expert Witness in Accounting Fraud Cases

Global Journal of Business Research, Vol. 6, No. 1, pp. 103-111, 2012

9 Pages Posted: 7 Jan 2012  

Maria H. Sanchez

Rider University - Department of Accounting

Shirley Wei Zhang

Rider University

Date Written: 2012

Abstract

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

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

Maria H. Sanchez (Contact Author)

Rider University - Department of Accounting ( email )

2083 Lawrenceville Road
Lawrenceville Township, NJ 08648
United States

Shirley Wei Zhang

Rider University ( email )

2083 Lawrenceville Road
Lawrenceville Township, NJ 08648
United States

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