Week 10: Mock Trial

The major preparation for trial by the expert witness is the expert report. If the report is structured well, there is really no other preparation needed – just turn up to court on the day and answer the questions.

In light of what you have learnt about the expert witness role, court procedures, rules of evidence and obligations to the courts, do you agree or disagree with the above statement? What recommendations would you make to a forensic accountant expert witness in relation to their court appearance?

-          What are your views/experiences from the Mock Trial?

-          What were the major issues you learnt from your own and other students presenting their expert evidence?

-          What did you identify as the major problems facing an expert witness?

 Provide support for your answer.

I disagree with the above statement; I believe that, whilst writing the report is good preparation for trial by the expert witness, more is needed before you will be completely ready.

(Sequenceinc, 2013)

Sometimes you can prepare an expert report months before the case goes to trial (Vincent, P., Mock Trial), and you do not always complete the whole report yourself – often, you work with a team. It is therefore important to revise all the case facts close to the trial date. Often, I spend the whole day prior to presenting evidence in Court locked in my office revising the report. This way I can be confident going into Court that I have fully covered all the facts and opinions in my report.

I also believe that you need to prepare emotionally for being on the stand as it can be a very stressful and unsettling event (Forensic Accounting, 2016), and you need to ensure that you don’t get emotional on the witness stand.

In university, we had an excellent program in one of my forensic accounting classes where we had a Mock Trial. Each student was allocated a section of either the prosecution or defence forensic accounting expert reports, and we were questioned as FA expert witnesses (approx. 3 minutes each for examination and cross-examination).

(Cullum, L., 2011)

This was difficult to prepare for because we weren’t able to write the report ourselves, so we had to explain analysis and opinions that weren’t originally our own.

In order to prepare for my allocated section, I ensured that I completely understood the facts of both cases. Whilst I was prepared that aspect, I severely underestimated just how stressful being questioned was, and the whole experience was a little overwhelming. In saying that, I still found it extremely interesting and beneficial to my learning, and I gained a whole new appreciation for expert witnesses. Furthermore, at the end of questioning, the judge and the two barristers provided feedback on each student’s performance, which I found extremely beneficial.

There were a few major points of feedback that I think are good recommendations for all forensic accounting expert witnesses:

 A. Speak professionally (e.g. say “yes”, not “yep");

B. Explain accounting details succinctly and in understandable language – most people in the Court would not have knowledge of forensic accounting topics;

C. Present your facts and opinions in an unbiased manner – you are there to help the Court, not push one side of the case;

D. Do not get defensive if the cross-examiner asks a question you do not like;

E. Do not try and predict where the line of questioning is going;

F. Take your time with your answers; and
G. Don’t be afraid to ask the barrister to rephrase the question.

(Babitsky, S., 2013; Forensic Accounting, 2016)

(ExpertWitnessService, 2012)

In my case, points (c) and (d) were especially relevant, as I was asked a question in cross-examination that I felt I wasn’t allowed to answer fully and I got quite defensive from then on with my answers.  

Sources

Babitsky, S. (2013). 25 Tips for Expert Witnesses. Retrieved May 29^th, 2016, from http://www.testifyingtraining.com/25-tips-for-expert-witnesses/

Cullum, L. (2011). Steamboat Willie. Retrieved May 29^th, 2016, from http://www.condenaststore.com/-sp/And-did-you-ever-at-anytime-use-the-alias-Steamboat-Willie-Cartoon-Prints_i8638783_.htm

ExpertWitnessService. (2012). Expert Witness 101 – When Testifying, Don’t Say Too Much [Video File]. Retrieved May 29^th, 2016, from https://www.youtube.com/watch?v=CD-GveCFeqI

Forensic Accounting. (2016). Forensic Accounting & The Expert Witness. Retrieved April 22, 2016, from http://www.flexstudy.com/catalog/schpdf.cfm?coursenum=95063

Sequenceinc. (2013). Testifying as an Expert Witness. Retrieved May 29^th, 2016, from https://www.youtube.com/watch?v=XcjuQpuL1Zg

Vincent, P. (2016). Mock Trial [26.05.16 AYB115 Lecture].