Foreword
The Supreme Court’s 1993 Daubert v. Merrell Dow Pharmaceuticals decision has had far reaching consequences on the Federal Rules of Evidence and has set the standard for admitting expert testimony in federal courts. Daubert confirmed that statistics was a field of scientific knowledge and generally admissible under Rule 702 of the Federal Rules of Evidence.
If statistics can be used in cases involving scientific and medical research as in Daubert, and in opinion surveys, market analyses, and even in determining who will be the President of the United States, statistical evidence can also be used by forensic accounting experts in support of their findings.
Statistical evidence must be precise and reliable to be able to pass Daubert challenges ...
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