{"id":{"repo_id":"uiuc","oai_identifier":"oai:www.ideals.illinois.edu:2142/124498"},"canonical_url":"https://search.dev.ndltd.org/etd/uiuc/oai:www.ideals.illinois.edu:2142/124498","repository":{"repo_id":"uiuc","name":"University of Illinois - Urbana-Champaign","base_url":"https://www.ideals.illinois.edu/oai-pmh"},"display":{"title":"Accounting on trial: Forensic accountant communication in litigation","abstract":"Submission published under a 24 month embargo labeled 'U of I Access', the embargo will last until 2026-05-01","abstract_html":"Submission published under a 24 month embargo labeled 'U of I Access', the embargo will last until 2026-05-01","abstract_has_math":false,"creators":["Smith, Nicole"],"institution":"University of Illinois at Urbana-Champaign","degree_name":"Ph.D.","degree_level":"Dissertation","degree_discipline":"Accountancy","degree_department":null,"school":null,"contributors":["Leiby, Justin","Graebner, Melissa","Hayne, Christie","Peecher, Mark"],"advisors":[],"committee_chairs":[],"committee_members":[],"year":2024,"date_issued":"2024-05","date_published":"2024-05","updated_at":"2026-07-22T22:25:02Z","subjects":["Forensic Accounting","Credibility","Understandability","Litigation Communication","Communication Repair","Expert Witnesses"],"languages":["en","eng"],"rights":["Copyright 2024 Nicole Smith"],"rights_urls":[],"identifier_entries":[]},"links":{"outbound_url":"https://hdl.handle.net/2142/124498","outbound_label":"Handle","outbound_source":"dc:identifier"},"metadata_groups":[{"id":"people","label":"People","entries":[{"key":"dc:contributor","label":"Contributor","values":["Leiby, Justin","Graebner, Melissa","Hayne, Christie","Peecher, Mark"]},{"key":"dc:creator","label":"Author","values":["Smith, Nicole"]}]},{"id":"academic_context","label":"Academic Context","entries":[{"key":"dc:date","label":"Dc Date","values":["2024-05","2024-04-02"]},{"key":"dc:type","label":"Dc Type","values":["text"]},{"key":"thesis:degree_discipline","label":"Discipline","values":["Accountancy"]},{"key":"thesis:degree_level","label":"Degree Level","values":["Dissertation"]},{"key":"thesis:degree_name","label":"Degree Name","values":["Ph.D."]},{"key":"thesis:institution_name","label":"Thesis Institution Name","values":["University of Illinois at Urbana-Champaign"]}]},{"id":"subjects_keywords","label":"Subjects and Keywords","entries":[{"key":"dc:subject","label":"Dc Subject","values":["Forensic Accounting","Credibility","Understandability","Litigation Communication","Communication Repair","Expert Witnesses"]}]},{"id":"language_rights","label":"Language and Rights","entries":[{"key":"dc:language","label":"Dc Language","values":["en","eng"]},{"key":"dc:rights","label":"Dc Rights","values":["Copyright 2024 Nicole Smith"]}]},{"id":"identifiers","label":"Identifiers","entries":[{"key":"dc:identifier","label":"Identifier","values":["https://hdl.handle.net/2142/124498"]}]},{"id":"additional","label":"Additional Metadata","entries":[{"key":"dc:description","label":"Description","values":["Submission published under a 24 month embargo labeled 'U of I Access', the embargo will last until 2026-05-01","The student, Nicole Smith, accepted the attached license on 2024-03-26 at 15:40.","The student, Nicole Smith, submitted this Dissertation for approval on 2024-03-26 at 15:45.","This Dissertation was approved for publication on 2024-04-02 at 15:07.","DSpace SAF Submission Ingestion Package generated from Vireo submission #20269 on 2024-09-16 at 00:43:04","This study examines how forensic accountants communicate accounting knowledge while serving as expert witnesses during litigation. In this role, the forensic accountant prepares and presents vital accounting reports, but their effectiveness is impacted by their ability to communicate accounting knowledge to non-accounting stakeholders (e.g., the judge or jury). To examine their communication, I interview 24 forensic accountants with an average of 24 years of experience. From these interviews, I find that they believe their litigation communication must be both credible and understandable. Leveraging theory, I determine that, in contrast to prior accounting literature, the forensic accountant’s source credibility is not only composed of expertise and trustworthiness, but also appeal, as the forensic accountant must be appealing to the trier of fact for their communication to be successful. I discuss how both understandability and source credibility are developed in the forensic accountant’s communication, adding to prior expert witness literature by discussing how the forensic accountant can repair communication failures and respond to external threats. My research provides a novel perspective on the role of the accountant in legal proceedings, showing how accounting knowledge is communicated outside of the business domain."]},{"key":"dc:format","label":"Dc Format","values":["application/pdf"]},{"key":"dc:title","label":"Title","values":["Accounting on trial: Forensic accountant communication in litigation"]}]}],"canonical_facts":{"dc:contributor":["Leiby, Justin","Graebner, Melissa","Hayne, Christie","Peecher, Mark"],"dc:creator":["Smith, Nicole"],"dc:date":["2024-05","2024-04-02"],"dc:description":["Submission published under a 24 month embargo labeled 'U of I Access', the embargo will last until 2026-05-01","The student, Nicole Smith, accepted the attached license on 2024-03-26 at 15:40.","The student, Nicole Smith, submitted this Dissertation for approval on 2024-03-26 at 15:45.","This Dissertation was approved for publication on 2024-04-02 at 15:07.","DSpace SAF Submission Ingestion Package generated from Vireo submission #20269 on 2024-09-16 at 00:43:04","This study examines how forensic accountants communicate accounting knowledge while serving as expert witnesses during litigation. In this role, the forensic accountant prepares and presents vital accounting reports, but their effectiveness is impacted by their ability to communicate accounting knowledge to non-accounting stakeholders (e.g., the judge or jury). To examine their communication, I interview 24 forensic accountants with an average of 24 years of experience. From these interviews, I find that they believe their litigation communication must be both credible and understandable. Leveraging theory, I determine that, in contrast to prior accounting literature, the forensic accountant’s source credibility is not only composed of expertise and trustworthiness, but also appeal, as the forensic accountant must be appealing to the trier of fact for their communication to be successful. I discuss how both understandability and source credibility are developed in the forensic accountant’s communication, adding to prior expert witness literature by discussing how the forensic accountant can repair communication failures and respond to external threats. My research provides a novel perspective on the role of the accountant in legal proceedings, showing how accounting knowledge is communicated outside of the business domain."],"dc:format":["application/pdf"],"dc:identifier":["https://hdl.handle.net/2142/124498"],"dc:language":["en","eng"],"dc:rights":["Copyright 2024 Nicole Smith"],"dc:subject":["Forensic Accounting","Credibility","Understandability","Litigation Communication","Communication Repair","Expert Witnesses"],"dc:title":["Accounting on trial: Forensic accountant communication in litigation"],"dc:type":["text"],"thesis:degree_discipline":["Accountancy"],"thesis:degree_level":["Dissertation"],"thesis:degree_name":["Ph.D."],"thesis:institution_name":["University of Illinois at Urbana-Champaign"]},"updated_at":"2026-07-22T22:25:02Z"}