Assessments of the Expert Evidence of Accountants

Russell Craig; Prasuna Reddy

doi:10.1111/j.1835-2561.2004.tb00285.x

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Assessments of the Expert Evidence of Accountants

Journal article

Peer reviewed

Assessments of the Expert Evidence of Accountants

Russell Craig and Prasuna Reddy

Australian Accounting Review, Vol.14(32), pp.73-80

2004

DOI: https://doi.org/10.1111/j.1835-2561.2004.tb00285.x

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Abstract

Accounting, Auditing and Accountability

Other Economics

The capacity of expert accounting witnesses to provide understandable evidence has been challenged by Australian judges. They have assessed expert accounting evidence as the most difficult evidence, from eight disciplinary areas, for them to evaluate adequately. This paper reports the responses of a sample of ten expert accounting witnesses to such assessment. We reveal the difficulties these accounting experts have experienced in presenting evidence. These include the unfamiliarity of judges and barristers with commercial principles; the intimidatory environment of courts; and outmoded attitudes to the use of modern communication aids. Several ways of improving expert accounting evidence are canvassed, including the provision of communications skills training for accountants and financial literacy training for judges and barristers.

Details

Title: Assessments of the Expert Evidence of Accountants
Authors: Russell Craig (Author)
Prasuna Reddy (Author)
Publication details: Australian Accounting Review, Vol.14(32), pp.73-80
Publisher: Wiley-Blackwell Publishing Asia
Date published: 2004
DOI: 10.1111/j.1835-2561.2004.tb00285.x
ISSN: 1035-6908
Organisation Unit: University of the Sunshine Coast, Queensland
Language: English
Record Identifier: 99450569202621
Output Type: Journal article

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