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ArtikelExpert Testimony After Daubert ...  
Oleh: Kozinski, Alex
Jenis: Article from Bulletin/Magazine
Dalam koleksi: Journal of Accountancy vol. 192 no. 1 (Jul. 2001), page 59-62.
Topik: testimony; testimony; daubert
Ketersediaan
  • Perpustakaan Pusat (Semanggi)
    • Nomor Panggil: JJ85.13
    • Non-tandon: 1 (dapat dipinjam: 0)
    • Tandon: tidak ada
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Isi artikelAt the fall 2000 AICPA Advanced Litigation Services Conference, Judge Alex Kozinski’s keynote speech, “A View From the Appellate Bench : The Changing Landscape for CPA Experts - Beyond Daubert,” covered a few points relevant to CPA expert witness testimony. Judge Kozinski serves on the U. S. Court of Appeals’ Ninth Circuit, Pasadena, and had been one of the judges to hear Daubert v. Merrell Dow Pharmaceuticals, Inc. In overturning Daubert in 1993, the U. S. Supreme Court altered a standard that had been in place for 75 years and gave trial court judges more gatekeeping responsibility to screen technical and scientific testimony before it gets to jurors. A Q & A between KPMG partner Ron Durkin (then an Arthur Andersen partner) and Judge Kozinski followed the speech and addressed some CPA witness admissibility issues.
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