Avoid Losing a Daubert Challenge: Some Best Practices

Posted: 3 Mar 2014

See all articles by D. Larry Crumbley

D. Larry Crumbley

Louisiana State University, Baton Rouge - Department of Accounting

Christine Cheng

The University of Mississippi - Patterson School of Accountancy; Louisiana State University

Date Written: February 25, 2014

Abstract

Accountants often provide litigation services with respect to potential and pending judicial and regulatory disputes. They may be retained as consultants, summary witnesses, expert witnesses, or special masters. While engaged in litigation services, there are many ways for an expert witness to be excluded from the courtroom. Both simple and complex Daubert accounting challenges are becoming frequent as tort costs climb and court suits multiply. Accountants must take the qualification process seriously in order to avoid adversely affecting clients and their personal reputation. Lack of independence, conflicts of interest, side-taking, and result-oriented work are some of the situations to avoid.

Suggested Citation

Crumbley, D. Larry and Cheng, Christine, Avoid Losing a Daubert Challenge: Some Best Practices (February 25, 2014). 2014 JLTR Conference. Available at SSRN: https://ssrn.com/abstract=2401193

D. Larry Crumbley (Contact Author)

Louisiana State University, Baton Rouge - Department of Accounting ( email )

E.J. Ourso College of Business Administration
2800 Business Education Complex
Baton Rouge, LA 70803
United States

Christine Cheng

The University of Mississippi - Patterson School of Accountancy ( email )

730 East Beach Blvd.
Long Beach, MS 39560
United States
662-915-5731 (Phone)

Louisiana State University ( email )

2808 BEC
Baton Rouge, LA LA 70803
United States
2255786229 (Phone)
2255786201 (Fax)

HOME PAGE: http://business.lsu.edu/Accounting/Pages/FacultyMember.aspx?UN=ccheng

Register to save articles to
your library

Register

Paper statistics

Abstract Views
747
PlumX Metrics