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Detail
ArtikelAn Expert Witness Can Make or Break A Case  
Oleh: Johnson, George L. ; Vallario, Cynthia Waller
Jenis: Article from Bulletin/Magazine
Dalam koleksi: Journal of Accountancy vol. 192 no. 2 (Aug. 2001), page 37-44.
Topik: witnesses; expert witness; break a case
Ketersediaan
  • Perpustakaan Pusat (Semanggi)
    • Nomor Panggil: JJ85.13
    • Non-tandon: 1 (dapat dipinjam: 0)
    • Tandon: tidak ada
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Isi artikelBecause most commercial disputes involve an accounting issue - such as valuation of a business for a change in ownership, amortization of intangible assets, calculating earnings to define a business’s net profits - CPA s often are hired by plaintiff and defense lawyers to provide expert testimony as litigation support consultants. The CPA expert witness can play a variety of roles in business valuation cases - from performing simple damage calculations to orchestrating complex research and analysis and creating case strategies. To do this, the CPA expert witness must choose an approach in the pretrial planning phase that will help him or her develop and integrate facts and legal theories presented later in the trial testimony. CPA s may find using a visual framework helps them in the preparation stage and as a tool on the witness stand.
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