Expert Witness Blog
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.
However, experience emerged as a crucial determinant of expert witness quality. Forensic accountants with more experience in trials or the investigative department demonstrated higher-quality expert testimony. This highlights the significance of practical experience and exposure to real-world scenarios in enhancing the effectiveness and reliability of expert witness testimony.
The study also explored the potential moderating effects of simulation on the determinant factors. The results indicate that simulation did not successfully moderate the relationship between educational level and experience. However, it did prove to moderate the effect of multidisciplinary training on expert witness quality. This suggests that simulated scenarios and cross-disciplinary exercises can contribute to the development of well-rounded forensic accountants who can provide high-quality expert testimony in corruption cases.
Overall, the study provides insights into the determinants of expert witness quality among forensic accountants in corruption crimes. It emphasizes the importance of experience and practical exposure while suggesting the potential benefits of incorporating simulation and cross-disciplinary training to enhance the quality and reliability of expert witness testimony. These findings have implications for the legal system and stakeholders involved in corruption trials, enabling them to evaluate the credibility and effectiveness of expert testimony more accurately.