Expert Witness Blog

In Do I need a forensic accountant or valuations expert in my case? business & accounting expert witness Richard Teichner, CPA, CVA, CDFAJ answers frequently asked questions attorneys have regarding forensic accountants and about business valuations.

Certified public accountants who provide litigation support services are often referred to as “forensic accountants”. They normally are used as experts in accounting related matters that are necessary in support of business or family law litigation matters. What makes forensic accountants different is that they are experienced in using multiple methods of financial and economic analysis to provide appropriate and objective conclusions on complex financial issues, often when the facts or data are incomplete. If you are representing a client in a matter that requires financial evaluation, such as a determination of economic damages, tracing funds that have been diverted, personal injury and other matters involving financial issues, then a forensic accountant can be a valuable asset to your case. If a business valuation is needed as a means to measure damages or for other purposes in litigation, in divorce matters, or regarding the purchase or sale of a business (or business interest), then a business valuator can assist in the process.

Forensic accountants often have experience in serving as an expert witness. When explaining complex financial analyses to the trier of fact, it is imperative that your expert witness is skilled at clearly and accurately explaining the details in a manner that can be easily understood. Expert witnesses also must be objective and utilize generally acceptable practices in order for their testimony to be credible and admissible.

Neurosurgery expert witnesses may consult on trauma neurosurgery, neurosurgeons, spinal surgery, and related matters. In Rules for Neurosurgical Medical/Legal Expert Opinion Services The American Association of Neurological Surgeons writes that “the American legal system often calls for expert medical testimony.”

Proper functioning of this system requires that when such testimony is needed, it be truly expert, impartial and available to all litigants. To that end, the following rules have been adopted by the American Association of Neurological Surgeons. These rules apply to all AANS members providing expert opinion services to attorneys, litigants, or the judiciary in the context of civil or criminal matters and include written expert opinions as well as sworn testimony.

A. Impartial Testimony 1. The neurosurgical expert witness shall be an impartial educator for attorneys, jurors and the court on the subject of neurosurgical practice.

Automotive expert witnesses may consult on auto defects, auto engines, automotive components, and automotive recalls. In the news, General Motors Co. is recalling some 2011-2014 Chevrolet Express compressed natural gas vehicles. About 3,200 vans may leak natural gas from the CNG high pressure regulator and catch fire.

SUMMARY:

General Motors LLC (GM) is recalling certain model year 2011-2014 Chevrolet Express compressed natural gas (CNG) vehicles manufactured September 10, 2010, to April 28, 2014, and GMC Savana CNG vehicles manufactured May 23, 2011, to April 21, 2014. The affected vehicles may leak natural gas from the CNG high pressure regulator.

In Expert Mistakes, pathology expert witness Dr. Judy Melinek discusses learning from other experts:

“An expert is someone who knows some of the worst mistakes which can be made in a very narrow field.”

Niels Bohr

In Sustaining Hospital Security Programs in an Environment of Decreasing Reimbursables & Increasing Demand for Services, security management expert witness William H. Nesbitt, CPP, writes that “many hospitals are facing a decrease in reimbursables, and sometimes, in an environment of increasing demand. When budgets get tight, unfortunately, security budgets become a target for belt tightening, sometimes at the expense on increasing liability. There are practical solutions to these challenges, but these solutions must be situationally determined because security is a situational discipline.”

The most logical first step is an objective assessment of your security program. Every security program is unique and should be driven by need. Security is a situational discipline which means that no two security programs are alike, nor should they be. We frequently find relatively good security programs that are none-the less inefficient and lacking in cost-effectiveness. The goal should be to do more, with less. The security assessment becomes the foundational basis for all that follows.

We believe there are two primary opportunities for cost savings for most hospital security programs, along with secondary options to further reduce costs. First, the application of CPTED (Crime Prevention Thought Environmental Design) and the application of technology, such as smart video with outsource monitoring. Applying CPTED strategies helps to ensure that the security program is truly synergistic and supported by all employees. CPTED has been around for many years, but not taken advantage. However the attack of the Alfred P. Murrah Federal Building in 1995 and the 9/11 attack on the World Trade Center caused security professional to look a broader based security strategies. As a result, CPTED principals are more in play than ever before.

In Cutting Corners, forensic pathology expert witness Dr. Judy Melinek answers the question “Is it common for coroners or forensic pathologists to cut corners in a death investigation if a case does not look like foul play was involved?”

Several visitors to this blog have asked me this question recently, as part of their research into forensic science. Usually those inquiring have had direct contact with a Medical Examiner’s or Coroner’s Office – and did not find that institution particularly forthcoming. Office policies require death investigators to be careful about divulging information on open cases, and sometimes cases can be “pending” for several months while the pathologist awaits toxicology reports, microscopic slides, scene investigation or incident reports. This can be frustrating and even infuriating to the deceased’s family members. They are the ones who have to plan the funeral, and answer inquires while dealing with their own feelings of grief and even guilt about the death while the case is still “pending additional examination.” The law allows you to bury a body with a death certificate that says “pending” under “cause of death,” but that is cold comfort to the family which has to tackle the inevitable question – “What happened?” – over and over again. A death certificate that says “Hanging” and “Suicide” may not be welcome, but it is an answer.

Coroners and forensic pathologists are two different groups of people. Coroner’s deputies are death investigators (often part of a law enforcement agency, like a sheriff’s office) while forensic pathologists are the doctors who do the autopsies. Both can “cut corners,” yes – but in different ways. A Coroner’s deputy might cut corners by not visiting the scene; by not examining the scene thoroughly, either in order to save time or because they are tired (many death investigations are at ungodly hours); by trusting the reports of the people at the scene about what happened without confirming whether those reports are accurate. The death investigation doesn’t end when the deputy returns to the office and writes up the case. Frequently they have to complete their investigation, or ask others to, by getting medical records, police reports or questioning other witnesses who were not at the scene when they picked up the body.