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Keywords: Kumho challenge
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Journal Articles
Factors which may bias judges’ decisions to exclude accounting expert witnesses testimony
Available to Purchase
Journal:
Accounting Research Journal
Accounting Research Journal (2015) 28 (1): 59–77.
Published: 06 July 2015
... found 718 Daubert/Kumho challenges, resulting in either whole or partial exclusions of expert witness testimony. Of that number, 309 (or 43 per cent) challenges were based solely on the result of lack of reliability, compared to 163 (or 23 per cent) challenges based on instances of the lack of relevance...
