Factors which may bias judges' decisions to exclude accounting expert witnesses testimony. Issue 1 (6th July 2015)

• Record Type: Journal Article
• Authors: Wm. Dennis Huber, Dr; Domino, Madeline Ann; Stradiot, Matthew; Webinger, Mariah
• Is Part Of: Accounting research journal. Volume 28:Issue 1(2015)
• Page Start: 59
• Page End: 77
• Publication Date: 2015-07-06
• Subjects: Accounting -- Periodicals; Investments -- Periodicals; 657.072
• DOI: 10.1108/ARJ-11-2014-0097
• Languages: English
• ISSNs: 1030-9616

Abstract

<abstract> <title> <x content-type="archive" xml:space="preserve">Abstract</x> </title> <sec> <title content-type="abstract-heading">Purpose</title> <p> – This paper aims to investigate factors which may influence or bias judges' decisions to exclude or admit the testimony of accounting expert witnesses, under the US judicial guidelines commonly known as the Daubert/Kuhmo standards. Accounting experts are increasingly providing expert testimony as a part of financial litigation support services. </p> </sec> <sec> <title content-type="abstract-heading">Design/methodology/approach</title> <p> – Judges' decisions, in which opposing council evoked a Daubert/Kuhmo challenge to the testimony provided by 130 professional accountants serving as expert witnesses, were analyzed. The period of study was 2010 through 2014. Based on prior research, three variables believed to potentially influence or bias judges to systematically exclude expert testimony were examined: gender, complexity and familiarity. </p> </sec> <sec> <title content-type="abstract-heading">Findings</title> <p> – The results of binary logistic regression show that none of the variables has a significant relationship to the accounting expert witnesses' probability of surviving a challenge to Daubert/Kuhmo standards. Findings suggest that judges are objective in evaluating the testimony provided by accounting experts under Daubert/Kuhmo guidelines and that they may be immune to biases based solely on gender, complexity and familiarity. </p> </sec> <sec> <title content-type="abstract-heading">Originality/value</title> <p> – These results will be of interest to judges, lawyers and forensic accountants acting as expert witnesses.</p> </sec> </abstract>