Journal of Legal Tax Research Publish Cheng, Crumbley Paper

09/15/2014 03:07 PM

BATON ROUGE – The Journal of Legal Tax Research has accepted for publication Christine Cheng and Larry Crumbley’s paper “Avoid Losing a Daubert Challenge: Some Best Practices.” Cheng is an assistant professor in the Department of Accounting whose research interests include executive compensation, incentives and capital markets. Crumbley, a KPMG LLP Professor in the department, is a leading researcher in the field of forensic accounting.

According to, a Daubert challenge is a hearing conducted before a judge where the validity and admissibility of expert testimony is challenged by opposing counsel. Experts are required to demonstrate that their methodology and reasoning are scientifically valid and can be applied to the facts of the case. The term comes from the 1993 U.S. Supreme Court case, Daubert v. Merrell Dow Pharmaceuticals, Inc.

“We pursued this research as a result of the increasing prevalence of both Daubert challenges in court cases and accountants serving as expert witnesses in court cases,” Cheng said. “We wanted to provide some guidance on what the Daubert challenge will address in reviewing an expert witness' testimony as well as how the expert might think about preventing their testimony from being ruled as inadmissible.”

Cheng and Crumbley detailed the increase of Daubert challenges in recent years as well as present best practices that expert witnesses can employ to avoid losing Daubert challenges.

Cheng presented the paper in August in Atlanta at the American Accounting Association’s annual meeting. She also presented two other works co-authored with Crumbley – 

“Changing Societal Norms, the Marriage Tax Penalty and Jurisdiction Tradeoffs Between Social and Fiscal Conservatism,” written with Charles Enis of Pennsylvania State University, and “Virtue Ethics in Accounting Education: Student Access to Publishers’ Test Banks and the Implication for Professors and the Accounting Profession.”       

The Department of Accounting at LSU’s E. J. Ourso College of Business strives for excellence in teaching, research and service to the accounting profession. With a mission of producing graduates at all levels who excel in their pursuits, the department offers undergraduate and graduate programs that prepare students for careers in various fields, including industry, auditing, finance, government and academia.

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Wendy  Marx 
E. J. Ourso College of Business

Posted on Monday, September 15, 2014