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summarize the article “Hidden biases among jurors in accounting malpractice cases. (Accountant’s Liability.)”

summarize the article “Hidden biases among jurors in accounting malpractice cases. (Accountant’s Liability.)”

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The article “Hidden biases among jurors in accounting malpractice cases” talks about the need for lawyers who prepare for accounting malpractice cases to get an understanding of the attitudes of jurors. Getting this understanding is important as it enables the lawyers to put forth the case in a better manner. This is so because the lawyers are able to focus on issues that can be communicated and put across in an easy manner. Lawyers will be able to avoid the arguments that are in direct conflict with the beliefs of the jurors. It is a known fact that jurors have high expectations from accountants and that the jurors hold the accounting profession in high esteem and regard. Moreover jurors are most likely to have very little or no experience with the different accounting practices. As such the jurors get naturally inclined to put forth the responsibility for an accounting malpractice straight to the accounting firm.

Thus lawyers will do well with regards to the case if they develop a proper understanding of this predisposition of the jury members in an accounting malpractice case. In the eyes of a juror accountants are expected to have a moral duty to be accurate. The jurors hold the accountants to be experienced, skilled and most importantly honest and law abiding professionals.

Keeping this in mind the lawyer should pay extra attention to witness preparation. Also the jurors will not be committed on an emotional level as accounting is all about commerce and business transactions and so focus should be on providing strong set of facts and strong witnesses.

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