Expert Witness Qualifications (Ph.D., CPA, Teaching Experience) and Juror Credibility Assessments: A Laboratory Experiment

ABSTRACT This study investigates how expert witness credentials (CPA versus Ph.D.) and teaching experience influence jurors’ perceptions of credibility and reliance on testimony. Using a 2 × 2 experimental design with 131 mock jurors, results show no significant differences based on credential type or teaching experience. Jurors rated CPA and Ph.D. experts as equally credible, and teaching experience did not enhance credibility or reliance. The findings suggest that jurors apply a credibility threshold—such that once experts hold a well-recognized credential, additional qualifications offer no further benefit. Jurors appear to rely on heuristic cues, treating titles like “CPA” or “Ph.D.” as sufficient markers of competence. Practically, this study serves as a first look at the possible influence of selected forensic accounting expert witness credentials. Future research should (1) incorporate adversarial expert witness testimony and (2) examine a broader range of certifications, education, experience, and training to qualify expert witnesses. Data Availability: Data are available upon request. JEL Classifications: M49.

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Publication Details

Journal
Journal of Forensic Accounting Research
Published
2026-02-01
DOI
https://doi.org/10.2308/jfar-2024-022
Primary Topic
Deception detection and forensic psychology
Type
article
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article

Expert Witness Qualifications (Ph.D., CPA, Teaching Experience) and Juror Credibility Assessments: A Laboratory Experiment

Alyssa S. J. Ong, Debra T. Sinclair, Chih Chen Lee
Journal of Forensic Accounting Research
Deception detection and forensic psychology
article

Expert Witness Qualifications (Ph.D., CPA, Teaching Experience) and Juror Credibility Assessments: A Laboratory Experiment

Alyssa S. J. Ong, Debra T. Sinclair, Chih Chen Lee
article en

Abstract

ABSTRACT This study investigates how expert witness credentials (CPA versus Ph.D.) and teaching experience influence jurors’ perceptions of credibility and reliance on testimony. Using a 2 × 2 experimental design with 131 mock jurors, results show no significant differences based on credential type or teaching experience. Jurors rated CPA and Ph.D. experts as equally credible, and teaching experience did not enhance credibility or reliance. The findings suggest that jurors apply a credibility threshold—such that once experts hold a well-recognized credential, additional qualifications offer no further benefit. Jurors appear to rely on heuristic cues, treating titles like “CPA” or “Ph.D.” as sufficient markers of competence. Practically, this study serves as a first look at the possible influence of selected forensic accounting expert witness credentials. Future research should (1) incorporate adversarial expert witness testimony and (2) examine a broader range of certifications, education, experience, and training to qualify expert witnesses. Data Availability: Data are available upon request. JEL Classifications: M49.

Journal of Forensic Accounting Research
Pepperdine University (US), Northern Illinois University (US), University of South Florida (US)
Openalex Percentile: Top 60%
Deception detection and forensic psychology
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Expert Witness Qualifications (Ph.D., CPA, Teaching Experience) and Juror Credibility Assessments: A Laboratory Experiment — Alyssa S. J. Ong, Debra T. Sinclair, et al. · Journal of Forensic Accounting Research (2026) | TGRS Research Map | TGRS