Reflective Thinking Task – Blog #5

I disagree with the statement that if an expert report if structured well, there is really no other preparation needed as an expert witness for court. I recently participated in a mock trial, State Vs P.Simpson, at the Queensland University of Technology as part of the AYB115 Governance, Fraud and Investigation unit. I was a ‘mock’ expert forensic accounting witness, hired by the defence for Mr Peter Simpson.

In my own personal experience presenting evidence in the mock trial, I found it to be a daunting process. Despite having read through both expert reports extensively, and having practised answers for potential questions, I was unprepared. The moment I took the stand I could not think as clearly and answered questions too quickly without thinking about the appropriate answers. I saw this scenario occur repeatedly throughout the trial. Other students also rushed their answers, and sometimes even had reverse their response from something as simple as ‘no’ to ‘yes’. In these situations, the cross examiner was able to make the expert witness sound incompetent, therefore destroying their credibility as an expert.

The acting judge, Paul Vincent, and the practicing barristers for this mock trial, Andrew O’Brien and Michael De Waard, provided the group with some recommendations for accounting expert witnesses (also backed up by Dr. Larry Crumbley). Crumbley also states that the lack of the below points are some of the major problems associated with expert witnesses;

Preparation is key. This is not only in relation to the expert report, but also preparing with your barrister on the questions that you may be asked and the appropriate responses. The most important aspect to preparation is having the appropriate evidence (especially source documents).

Ensure you understand the questions before you deliver your answer, and never be afraid to ask to hear the question again (doing this is 100% better than answering with incorrect information).

Understand that the cross examining barrister will have already examined your expert report thoroughly. Therefore, before the trial, with your own barrister (examiner in chief), ensure you have practised a cross examination scenario (in an attempt to see where holes are missing, or where you as an expert have a lack of knowledge in your own expert opinions).

Ensure you can communicate your evidence in a language the judge and jury will understand.

And lastly, the two most important things are to remain honest and never alter your integrity (regardless of how it will affect your case), (Crumbley, L. 2008).

According to Mr Preber in his book, Financial Expert Witness Communication: A Practical Guide to Reporting and Testimony, preparing for the accounting expert witness deposition is vital to ensure the testimony is relevant, clear and understandable, (2014, p.189). Preber claims that every “expert witness, regardless of experience level, has a professional responsibility to prepare thoroughly for deposition”, (2014).