The article “Determinant Factors of the Expert Witness Quality of Forensic Accountants in Corruption Crime” examines the factors that influence the quality of Forensic Accountant Expert Witness testimony provided by forensic accountants in corruption cases.
The researchers employed survey methods and a causal research approach to gather data from a sample of 33 forensic accountants with experience in trials or the investigative department. The study investigated three key factors: educational level, multidisciplinary training, and experience, hypothesizing that these factors would impact the quality of expert witness testimony.
The findings reveal that educational level and multidisciplinary training did not have a significant effect on the quality of expert witness testimony. This suggests that while formal education and cross-disciplinary training are important for forensic accountants, they may not directly contribute to the improvement of expert testimony skills.