Matches in SemOpenAlex for { <https://semopenalex.org/work/W1529367077> ?p ?o ?g. }
Showing items 1 to 70 of
70
with 100 items per page.
- W1529367077 endingPage "77" @default.
- W1529367077 startingPage "59" @default.
- W1529367077 abstract "Purpose – This paper aims to investigate factors which may influence or bias judges’ decisions to exclude or admit the testimony of accounting expert witnesses, under the US judicial guidelines commonly known as the Daubert/Kuhmo standards. Accounting experts are increasingly providing expert testimony as a part of financial litigation support services. Design/methodology/approach – Judges’ decisions, in which opposing council evoked a Daubert/Kuhmo challenge to the testimony provided by 130 professional accountants serving as expert witnesses, were analyzed. The period of study was 2010 through 2014. Based on prior research, three variables believed to potentially influence or bias judges to systematically exclude expert testimony were examined: gender, complexity and familiarity. Findings – The results of binary logistic regression show that none of the variables has a significant relationship to the accounting expert witnesses’ probability of surviving a challenge to Daubert/Kuhmo standards. Findings suggest that judges are objective in evaluating the testimony provided by accounting experts under Daubert/Kuhmo guidelines and that they may be immune to biases based solely on gender, complexity and familiarity. Originality/value – These results will be of interest to judges, lawyers and forensic accountants acting as expert witnesses." @default.
- W1529367077 created "2016-06-24" @default.
- W1529367077 creator A5008556364 @default.
- W1529367077 creator A5038616632 @default.
- W1529367077 creator A5069873894 @default.
- W1529367077 date "2015-07-06" @default.
- W1529367077 modified "2023-09-24" @default.
- W1529367077 title "Factors which may bias judges’ decisions to exclude accounting expert witnesses testimony" @default.
- W1529367077 cites W1983408878 @default.
- W1529367077 cites W2001389584 @default.
- W1529367077 cites W2015920553 @default.
- W1529367077 cites W2029598902 @default.
- W1529367077 cites W2035683178 @default.
- W1529367077 cites W2038566581 @default.
- W1529367077 cites W2065688036 @default.
- W1529367077 cites W2087816265 @default.
- W1529367077 cites W2099032493 @default.
- W1529367077 cites W3122446090 @default.
- W1529367077 cites W3124293565 @default.
- W1529367077 doi "https://doi.org/10.1108/arj-11-2014-0097" @default.
- W1529367077 hasPublicationYear "2015" @default.
- W1529367077 type Work @default.
- W1529367077 sameAs 1529367077 @default.
- W1529367077 citedByCount "6" @default.
- W1529367077 countsByYear W15293670772017 @default.
- W1529367077 countsByYear W15293670772019 @default.
- W1529367077 countsByYear W15293670772020 @default.
- W1529367077 countsByYear W15293670772021 @default.
- W1529367077 countsByYear W15293670772022 @default.
- W1529367077 crossrefType "journal-article" @default.
- W1529367077 hasAuthorship W1529367077A5008556364 @default.
- W1529367077 hasAuthorship W1529367077A5038616632 @default.
- W1529367077 hasAuthorship W1529367077A5069873894 @default.
- W1529367077 hasConcept C11012388 @default.
- W1529367077 hasConcept C121955636 @default.
- W1529367077 hasConcept C144133560 @default.
- W1529367077 hasConcept C15744967 @default.
- W1529367077 hasConcept C17744445 @default.
- W1529367077 hasConcept C199539241 @default.
- W1529367077 hasConcept C2776950860 @default.
- W1529367077 hasConcept C77805123 @default.
- W1529367077 hasConceptScore W1529367077C11012388 @default.
- W1529367077 hasConceptScore W1529367077C121955636 @default.
- W1529367077 hasConceptScore W1529367077C144133560 @default.
- W1529367077 hasConceptScore W1529367077C15744967 @default.
- W1529367077 hasConceptScore W1529367077C17744445 @default.
- W1529367077 hasConceptScore W1529367077C199539241 @default.
- W1529367077 hasConceptScore W1529367077C2776950860 @default.
- W1529367077 hasConceptScore W1529367077C77805123 @default.
- W1529367077 hasIssue "1" @default.
- W1529367077 hasLocation W15293670771 @default.
- W1529367077 hasOpenAccess W1529367077 @default.
- W1529367077 hasPrimaryLocation W15293670771 @default.
- W1529367077 hasRelatedWork W1548506959 @default.
- W1529367077 hasRelatedWork W2037405057 @default.
- W1529367077 hasRelatedWork W2041415459 @default.
- W1529367077 hasRelatedWork W2161874899 @default.
- W1529367077 hasRelatedWork W2527698828 @default.
- W1529367077 hasRelatedWork W2593155302 @default.
- W1529367077 hasRelatedWork W2748952813 @default.
- W1529367077 hasRelatedWork W2899084033 @default.
- W1529367077 hasRelatedWork W3125128266 @default.
- W1529367077 hasRelatedWork W3126095231 @default.
- W1529367077 hasVolume "28" @default.
- W1529367077 isParatext "false" @default.
- W1529367077 isRetracted "false" @default.
- W1529367077 magId "1529367077" @default.
- W1529367077 workType "article" @default.