ISSN:
1359-0790
Quelle:
Emerald Fulltext Archive Database 1994-2005
Thema:
Rechtswissenschaft
,
Wirtschaftswissenschaften
Notizen:
Defines an expert witness as a specialist who uses special knowledge, skill, training or experience to provide testimony to aid the factfinder. Discusses the criteria and qualifications that should guide the selection of a forensic accounting expert witness. Outlines the areas of expertise within forensic accounting: investigative accounting, economic loss calculation, business and intangible asset valuation. Describes how the expert is matched to the engagement, using six examples; these include misappropriation of funds, business interruption, valuation of a business interest, construction contract damage, marital dissolution, and breach of contract. Refers to the Daubert and Kumho Tire cases, where expertise was challenged as "junk science", and considers the "beauty contest" choice between two similarly qualified and experienced practitioners.
Materialart:
Digitale Medien
URL:
http://dx.doi.org/10.1108/13590790510624954
