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| Author: | Ponemon, L. |
| Title: | The objectivity of accountants' litigation support judgments |
| Journal: | Accounting Review
1995 : JUL, VOL. 70:3, p. 467-488 |
| Index terms: | ACCOUNTING ECONOMICS LITIGATION |
| Language: | eng |
| Abstract: | This study explores accountants' objectivity when serving as a litigation specialist and expert witness on legal cases. Its purpose is to determine whether professional objectivity, in generating a fair and unbiased accounting estimate, will be influenced by the possible conflicts of interest inherent in the litigation support role. Results show that domain-specific experience coupled with ethical reasoning reduces the extent of bias or "side taking" in litigation support judgment. |
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