ABSTRACT

Lawyers, judges, and forensic accountants often view expert witnessing through different eyes. A lawyer would like his client’s expert witness to rebut the opposing expert, and to arrive at a conclusion favorable to his client. Judges often want the expert to arrive at a conclusion when the judge cannot reach one without the expert’s assistance. There are times when more than one conclusion can be reached from the forensic facts available to the expert, but the judge wants the expert’s facts and logic without a conclusion. This allows the judge to arrive at his own conclusion uncolored by opinions of the expert witness.