Accounting on trial: Forensic accountant communication in litigation
Smith, Nicole
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Permalink
https://hdl.handle.net/2142/124498
Description
Title
Accounting on trial: Forensic accountant communication in litigation
Author(s)
Smith, Nicole
Issue Date
2024-04-02
Director of Research (if dissertation) or Advisor (if thesis)
Leiby, Justin
Doctoral Committee Chair(s)
Leiby, Justin
Committee Member(s)
Graebner, Melissa
Hayne, Christie
Peecher, Mark
Department of Study
Accountancy
Discipline
Accountancy
Degree Granting Institution
University of Illinois at Urbana-Champaign
Degree Name
Ph.D.
Degree Level
Dissertation
Keyword(s)
Forensic accounting, credibility, understandability, litigation communication, communication repair, expert witnesses
Abstract
This study examines how forensic accountants communicate accounting knowledge while serving as expert witnesses during litigation. In this role, the forensic accountant prepares and presents vital accounting reports, but their effectiveness is impacted by their ability to communicate accounting knowledge to non-accounting stakeholders (e.g., the judge or jury). To examine their communication, I interview 24 forensic accountants with an average of 24 years of experience. From these interviews, I find that they believe their litigation communication must be both credible and understandable. Leveraging theory, I determine that, in contrast to prior accounting literature, the forensic accountant’s source credibility is not only composed of expertise and trustworthiness, but also appeal, as the forensic accountant must be appealing to the trier of fact for their communication to be successful. I discuss how both understandability and source credibility are developed in the forensic accountant’s communication, adding to prior expert witness literature by discussing how the forensic accountant can repair communication failures and respond to external threats. My research provides a novel perspective on the role of the accountant in legal proceedings, showing how accounting knowledge is communicated outside of the business domain.
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