...lack of customer trust to the extent this area is not properly addressed. Describe the Expert Witness Trap, i.e. cause, problems generated, and how to prevent it. In litigation, we typically assume that there are two types of witnesses: the fact witness who has direct knowledge of the issues in the case and the expert witness who will use his/her specialized knowledge, skill and experience to assist the judge and the jury to understand the evidence. Most of the time these two witnesses are changed into an expert in a particular field who has first hand knowledge or involvement in the basic facts. This type of witness is called the expert witness. Calling in an expert witness can have pros and cons for the organization. The expert witness can be held in favor of the security manager but in the end the expert witness works for the courts. I think the key to deterrence of loss from the Expert Witness Trap is to first have the credentials and awareness to decrease or exclude the need for one in the first place. The experts should remained focused in various areas of the job and be able to easily communicate their education, experience and abilities. Then, when an expert witness is required, the Security Manager should be able to carefully review a pool of experts, interview them and eventually select ones that are appropriate for their situations. It is critical that such experts are ordered and there is a method to file complaints and pass along experiences through...
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...Death of an expert witness by P.D James English C Background Phyllis Dorothy James or more commonly referred to as P.D James was born in Oxford in 1920. James attended Cambridge High School for Girls. Her first published work titled Cover Her Face which she began writing in the mid 50s introduced the public to her most iconic character; investigator Adam Dagliesh. Dagliesh is a well-known character who is a reoccurring presence in a series of detective novels one of which I have had the pleasure of indulging in/reading, namely The Death of an expert witness. Death of an Expert Witness The novel was published 1977 receiving praise from an array of writers and readers. The story opens with scientists and experts in cases of violent deaths being summoned to the scene where a murder has taken place. The victim is a young woman who by the looks of it has been strangled and abandoned in a field. The storyline however does not revolve around the murder in question but is more of a subtle method to introduce the reader to the staff of the forensics laboratory before the murder which the story centres around has takes place/been committed. One is primarily introduced to the forensic pathologist of the Hoggatts Laboratory (located in East Anglia), Dr Kerrison. Kerrison is one morning rudely awoken by the insistent ringing of the phone, careful not to awaken his two young children Nell and William, he quietly leaves the house. In this passage we also become intimately acquainted...
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...theories that describe, explain and predict human behavior by reference to the law. Bartol & Bartol (2012) described that early in a case when attorneys are preparing for a trial and gathering information psychologist can be called in to testify. Main roles of a forensic psychologist in the USA includes, acting as a consultant to law enforcement, acting as trial consultants (jury selection, case preparation and pre-trial publicity), presenting psychology to appeal courts, doing forensic assessment and acting as an expert witness (insanity defense, competence to stand trial, sentencing, eyewitness identification and child custody etc.) Expert witness as a role in legal psychologist A major role for forensic psychologist is to serve as an expert witness in both the criminal and civil court. They are more commonly involve at the pretrial and post-trial proceedings, but may also serve as an expert witness at trial (Bartol & Bartol, 2012:151). Genis (2008) defines an expert witness as...
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...United Stated vs. Dube. It explains the role of lay witness testimony, and distinguishes from expert witness testimony. Moreover, it addresses potential problems with lay witness testimony. Finally, we’ll take a closer look at how it impacts final holding and its relevant significant on the case. John Doe Sr. MBA Graduate Student Trident University ABSTRACT The case of United States vs. Roland William Dube, Jr., 520 F.2d 250 (1st Cir. 1975) Defendant-Appellant, United States Court of Appeals, First Circuit Court, was argued in May 5, 1975 and decided in June 30, 1975. Dube’s appeal lasted a short 30 days, significantly shorter than cases today. The case of United States vs. Roland William Dube, Jr., 520 F.2d 250 (1st Cir. 1975) Defendant-Appellant, United States Court of Appeals, First Circuit Court, was argued in May 5, 1975 and decided in June 30, 1975. Dube’s appeal lasted a short 30 days, significantly shorter time than cases heard today. Defendant Dube was tried on an indictment charging him with robbery of a federally insured bank. He did not deny that he committed the robbery, but introduced the testimony of a psychiatrist and a psychologist that he was insane when he committed the offense, (OpenJurist, 1st par). In this case, according to information taken from the case files, found in OpenJurist.org, the prosecution did not present expert testimony instead relied on cross-examination and the lay witness testimony of two bank tellers, and Dube’s accomplice...
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...SUPERIOR COURT OF CALIFORNIA COUNTY OF SANTA CLARA NO. C126447 HAROLD BENNETT, Plaintiff, vs. INTERROGATORIES SOUTH WESTERN HOSPITAL Defendant. TO: DEFENDANT, SOUTH WESTERN HOSPITAL TO: JOHN DONG Under the authority of Rule 33 of the (Title of Rules), Plaintiff, by and through its attorneys, request that Defendant, answer, in writing and under oath, within 30 days of receipt hereof, the interrogatories hereinafter set forth. DEFINITIONS 1. "COMPLAINT" shall mean and refer to Plaintiff's complaint originally filed on 08-10-15 in Department XVII of the Santa Clara County District Court, Case No. C126447. 2. "PROPERTY" shall mean and refer to the real property owned by the Defendant. 3. "YOU", "YOUR", "YOURS", and/or "DEFENDANT" shall mean and refer to as well as, his agents, attorneys, employees, accountants, family members, investigators, or any other person acting on his behalf. INTERROGATORIES INTERROGATORY NO. 1: Describe in detail the number of employees and each employee’s job duties on the date...
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...Introduction There are many key component of a case. Some of these things include the evidence, the witnesses and the expert witnesses. One of these expert witnesses includes the forensic accountant, which has become a common use within the courtroom. This paper will discuss the five most important skills that a forensic accountant needs to possess, the role of a forensic accountant within a courtroom environment, the legal responsibility a forensic accountant has while providing service to a business, and two cases where forensic accountant have provided vital evidence in a case. It will also summarize the accountant’s role during the cases. Five Most Important Skills The five most important skills a forensic accountant needs to possess are private investigator, research skills, analytical abilities, accounting and task manager. Private investigator skills are important because they have to be able to gather information about the case. They have to be able to provide hard facts about the case to prove that fraud is actually accruing within the company or towards the company. They also have to go undetected that way important things that can help a case will not be cover up nor erased. They also have to possess research skills. This way they can gather only the important facts that can help with the case because they do not want to enter evidence that can harm the case or that does not have any relevance to the case. Analytical abilities are essential because...
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...services, discusses how to qualify as an expert witness, gives tips for testifying at a deposition or trial, and points out the potential liability that accountants risk when they testify at trial. Litigation in the United States ¶8001 U.S. Tort Costs Climbing The U.S. tort system cost $248.1 billion in 2009, which was about $808 per U.S. citizen ($12 in 1950). U.S. tort costs accounted for 1.74 percent of GDP (2.09 in 2002). Increasingly inefficient, the U.S. tort system returns less than 50 cents on the dollar to people it is designed to help; only about 22 cents to compensate for actual loss. ¶8006 A Dispute Begins There are two different courtroom environments: civil and criminal. Some experts believe it is more difficult to convict in a criminal trial (e.g., Casey Anthony). Types of Litigation Services Provided by Accountants ¶8011 Consultant An accountant may be hired by an attorney to gather and interpret facts, prepare analyses, help the attorney interpret evidence, advise about issues and strategies involved in a legal matter, locate other accountants to act as consultants or expert witnesses, and help expert witnesses form their opinions. Accountants acting as consultants will not be asked to testify in a judicial or regulatory proceeding, and their work usually will be protected from disclosure by the attorney work product privilege. ¶8016 Expert Witness An accountant may be retained by an attorney or court as an expert witness to testify in a judicial or administrative...
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...Hone your skills to increase your success on the witness stand, So You Want to Be an Expert Witness D. L A R R Y C R U M B L E Y A N D K E I T H A . R U S S E L L eing able to deal with the unexpected is a key part of performing well as an expert witness and a challenge that some CPAs find exhilarating. Increasingly, forensic accountants are being called as expert witnesses to help sort out the labyrinthine financial aspects of litigation involving complex issues and large sums of money. In open court these advisers submit to scrutiny from a judge, the jury, attorneys, court personnel and trial spectators. CPAs who keep their cool and convey concise, cogent information—whether in depositions or under an opposing attorney's attempts to discredit their testimonies—can have a pivotal impact on a conflict's resolution as well as the satisfaction of helping a client win (see "Basic Legal Concepts," page 33). Here are some suggestions on how to increase your positive impact on behalf of your client. PREPAREDNESS IS THE KEY Juries, judges and arbitration panels charged with resolving disputes with tlnanciai aspects often know little about financial statement analyses, audits, tax, budgeting or malpractice calculation ot lost profits and damages. To help triers of fact understand the impact of different types of financial transactions or attach a measurable value to a plaintiffs injury CPAs often are called on to serve as expert witnesses. If you want to develop a niche in such ...
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...and will present expert witness testimony regarding replacement cost value (RCV), AMJ Affidavit Exs., 5, 6,7. To date Defendants has not disclosed any evidence or expert witnesses that will testify as to the fact that the policy only provides actual cash value coverage. If Defendants are permitted to present evidence that the policy is actual cash value coverage only, Plaintiffs will be unprepared to rebut this evidence....
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...TEMPLATE June 30, 2015 Relevant Facts Robert Jones has just rendered service for a taxpayer as an expert witness in a case heard by the U. S. Tax Court. The taxpayer is requesting reimbursement for Jones’ fees and for those amounts paid to her attorney in presenting the case. Jones’ billing rate for this type of engagement is $500 per hour, the market rate for such services in his city, plus out- of- pocket expenses (e. g., auto mileage, computer charges). Specific Issues How much of Jones’ fee will the taxpayer recover? Conclusions Internal Revenue Code §7430 (c) authorizes the IRS and federal courts to award recovery of court cost to any taxpayer who prevails against the United States. The recovery of court cost includes attorneys’ fees and taxpayer’s expert witness fees to the taxpayer(s) when [1] the IRS fails to establish that its position in an administrative or court proceeding was substantially justified and [2] when the taxpayer complies with all of the following 7430’s procedural requirements. It is assumed that the following requirements are pertinent to this case: •The taxpayer did not unduly prolong the litigation •The taxpayer pursued the case through IRS administrative appeals •The taxpayer then “substantially prevailed” in the Tax Court. The taxpayer has the right to request an award of attorneys’ fees and taxpayer’s expert witness fees within 30 days by formal letter or/and at the conclusion of the proceeding; failure to do so will disqualify/...
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...those acting as Expert Witnesses, should be aware that the existing standard, APES 215 Forensic Accounting Services (‘APES 215’ or ‘the Standard’) has been revised. The revisions are designed to ensure the provision of quality and ethical Forensic Accounting Services. In this issue of Forensic Matters, Fionna Oliver-Taylor, a director in our Melbourne office, discusses the key revisions to APES 215, which include: • Guidance on the types of services that constitute Forensic Accounting Services. • Extending the definition of Expert Witness to include Members ‘otherwise obligated’. • Expert Witnesses may provide opinion or Other Evidence. The revised Standard The Australian Professional and Ethical Standards Board (‘the APESB’) revised APES 215 last month (December 2013) to replace the existing standard which was originally issued in December 2008. The revised Standard is effective for Engagements1 or Assignments2 commencing on or after 1 April 2014, with earlier adoption permitted. The revised Standard: • provides assistance to determine whether a particular service is a Forensic Accounting Service and if so, what type • requires the explicit identification of opinions in the Report of the Expert Witness which are not based wholly or substantially on the Member’s specialised knowledge derived from training, study and experience • clarifies that Expert Witnesses may provide opinion or Other Evidence to the court • extends the definition of an Expert Witness to include Members...
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...NEUROSURGEON EXPERT WITNESS A neurosurgeon is a medical specialist trained to treat conditions of the brain, spine, and peripheral nerves. Our neurosurgeon expert witnesses have experience in multiple disciplines and have provided both non-operative and surgical treatment to patients of all ages. The field of neurosurgery is vast and many neurosurgeons often find themselves working alongside other medical professionals such as psychiatrists, neurologists and therapists in order to provide more thorough care for patients with neurological disorders. What is neurosurgery? Neurosurgery can refer to operations on the brain, spinal cord, and other cerebrovascular systems. Because of this, neurosurgeons can choose to specialize in specific types...
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...Assignment3: Accounting in practice Radhika Chirumamilla Dr. Kuchar 08/07/2013 Determine the most important five skills that a forensic accountant needs to possess and evaluate the need for each skill. A forensic accountant assists organizations and individuals chiefly to provide management support in the form of reviews for fraud detection and litigation support, especially through expert witness testimony. In conducting an investigation, a forensic accountant applies specialized skills and technical abilities including: Understanding of law and rules of evidence—A forensic accountant is familiar with criminal and civil law and understands courtroom procedures and expectations. Understanding rules of evidence ensures that all the findings and related documentation is admissible in court. A forensic accountant possesses a basic understanding of the legal process and legal issues. Critical and analytical investigative skills—"An auditor may be a watchdog, but a forensic accountant is a bloodhound!" A forensic accountant must possess a high level of skepticism and the "tenacity of a detective" to thoroughly examine situations for red flags suggesting fraud. Understanding theories, methods, and patterns of fraud abuse—A forensic accountant thinks creatively in order to consider and understand the tactics a fraud perpetrator may use to commit and conceal fraudulent acts. A forensic accountant thinks like the individual who would manipulate accounting records or misrepresent...
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...then describes some of the typical dilemmas faced by legal and forensic psychologists in the course of their work. The paper concludes with a discussion on the implications of the dilemmas faced by legal and forensic psychologists in the criminal justice system. Introduction Legal and forensic psychologists are a special type of psychologists who are often charged with the responsibility of standing as expert witnesses in court proceedings. The duties, roles, and responsibilities of legal and forensic psychologists in legal matters are strikingly different from those of an ordinary psychologist. It is paramount for legal and forensic psychologists to recognize the obligations as well as the limitations of their obligations when appearing as witnesses in court proceedings. A critical and often murky issue about legal and forensic psychology is how psychologists can double as both a health care profession and as an official in the criminal justice system. This issue revolves around the question of how a psychologist can be able to fulfill his/her legal duty as a witness and still live by his ethical obligation to both the plaintiff and the defendant. Forensic...
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...Mitt Obama is a drug analyst at Health Canada Headquarters in Mississauga Canada, as well as an expert witness on drug usage and consumption. He is considered one of the most prestigious Forensics Expert in the field with 20 years of experience. Mitt Obama is a crown witness and is trying to prove to the court that this amount is impossible for a single person to use, and that this could only be used for trafficking, because if someone did consume this much cocaine they would surely die. Examination of Mitt Obama (Nikola Paradina): 1. State your name 2. State your occupation (Drug Analyst) 3. So you are a drug analyst, does that title include expert knowledge of drug use and consumption? (Answer: Yes, it does) 4. What are your credentials? (I majored in Forensics Chemistry) 5. Where have you studied? (University of Toronto, and I got my Degree there) 6. Where do you work? (I work in a Forensics Lab in Mississauga, Ontario) 7. 7. Do you know the victim? (Not personally, no) 8. Do you mind if we test your knowledge? (No, I do not) 9. What is the chemical formula of cocaine? (C17H21NO4) 10. What is the most efficient way of getting cocaine into the system? ( syringe injection into the left forearm creates the fastest sense of euphoria) 11. Judge: I deem you an expert witness 12. Were you ever in contact with a Ms. Devinney Do-Right (Answer: Yes, I was) 13. And did she give you 3 bottles of liquor? (Yes, she did) 14. What...
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