Academics today are no longer confined to teaching and research within universities. Alongside developments in law enforcement, their roles have expanded to include involvement in investigative processes as expert witnesses in court cases.
In the FEB UGM Podcast titled “Investigative Talks and Fraud Anatomy: The Role of Forensic Accounting Academics in Investigations,” Accounting Lecturer at FEB UGM and forensic accounting practitioner, Arika Artiningsih, S.E., M.Acc., M.Com., M.Res., Ph.D., CFE, CFrA, CPA (Aust.) explained that academics can be directly involved in both the inquiry and investigation stages to assist judges and law enforcement officers in understanding technical evidence beyond the legal domain.
“Many law enforcement officers come from legal backgrounds. When dealing with accounting cases, they require explanations from experts,” she stated.
In the context of forensic accounting and forensic auditing, experts must possess a strong understanding of accounting principles and a basic knowledge of law and criminology. Relevant professional certifications are the usual way to demonstrate these competencies.
“In court, an expert is not required to hold a law degree. However, their competence will be assessed, which can be proven through relevant certifications,” she added.
Nevertheless, experts must provide opinions strictly within their area of expertise and avoid offering views beyond their competence. She emphasized the importance of maintaining professional boundaries based on one’s competencies, skills, and certifications.
The process of providing expert testimony begins at the investigation stage through official examination reports and continues into court proceedings. Thanks to technological advancements, expert testimony can now take place virtually as well as in person, provided that the proper procedures and oath requirements apply.
Furthermore, Arika stressed that experts do not have the authority to determine guilt. Their role is limited to delivering objective and independent analysis based on available data and information.
“The decision on guilt or innocence lies entirely with the judge,” she emphasized.
In court, experts are also subject to cross-examination by prosecutors and defense attorneys. Therefore, they must remain objective, consistent, and evidence-based at all times.
Arika provided a simple yet critical example: a revenue account may appear as a single entry, but in reality, revenue can originate from multiple sources or business segments.
“For non-accountants, this may seem simple. However, experts can identify anomalies or irregularities,” she explained.
Serving as an expert witness also comes with challenges. One of the biggest is facing questions from defense attorneys who may challenge the expert’s competence, ask questions beyond their expertise, or attempt to corner them into appearing unqualified. In some cases, the volume of questions can be mentally exhausting.
To address this, Arika advised experts not to react defensively. Emotional control and patience are essential, as all parties in court are performing their respective roles.
“We can begin by understanding the limits of our expertise and responding honestly and objectively. It is important to have the courage to admit when a question falls outside our area of knowledge,” she noted.
Academics also rely on research findings and accounting standards (PSAK) when delivering expert testimony to strengthen their analysis. This ensures that the methods used are scientifically sound and accountable.
Arika further explained that case durations vary significantly. Some cases may take 2 to 3 years or longer, underscoring that the role of an expert requires long-term commitment and high dedication.
The full video of the FEB UGM Podcast titled “The Role of Forensic Accounting Academics in Investigations” can be accessed via: PeranAkademisiAkuntanForensikDalamInvestigasi
Reported by: Shofi Hawa Anjani
Editor: Kurnia Ekaptiningrum
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