This paper uses the court records in the recent civil litigation in New York over Donald Trump’s personal financial statements to consider factors that affect how courts view expert accounting testimony. It also discusses common approaches attorneys use to try to limit or discredit expert testimony and suggests critical factors for forensic accountants to consider.

Data Availability: Data are available from public sources cited in the text.

JEL Classifications: M41; M42; M49.

Keywords:
Trump civil litigation, expert witness credibility, materiality in fraud cases, estimated current value
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2024