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The aim is to explore how regression analysis is perceived as evidence in court, especially related to auditing.

The Acceptability of Regression Analysis as Evidence in a Courtroom--Implications for the Auditor.

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The aim is to explore how regression analysis is perceived as evidence in court, especially related to auditing.
Analyzed court cases involving regression analysis as evidence.
Discussed the hearsay rule and its impact on testimonial reliability.
Provided recommendations for effectively presenting regression analysis in legal contexts.
Testimonies reliant on regression analysis can be accepted if clearly explained and justified.
Legal support exists for regression use when violations of assumptions are addressed.
Strong rebuttals from technical critics can affirm the credibility of regression-based evidence.

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This article reviews regression analysis acceptability as evidence in legal settings, implying essential guidance for auditors.

Wanda A. Wallace (1983) studied this question.

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