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Keywords: estimated current value
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Journal Articles
Key Forensic Accounting Takeaways: People Ex Rel. James v. Donald J. Trump et al.
Available to Purchase
Journal of Forensic Accounting Research (2024) 9 (1): 1–22.
Published: 01 December 2024
... to the trial: the use of “estimated current value” in personal financial statements; differing views of materiality; the protective value of disclaimers for financial statement issuers and accountants performing compilations; the impact of deferred tax liabilities to net worth; and whether personal financial...
Journal Articles
Will Courts Accept or Dismiss Expert Accounting Testimony? The Case of James v. Trump
Available to Purchase
Journal of Forensic Accounting Research 1–27.
Published: 16 October 2024
... materiality in fraud cases estimated current value JOURNAL OF FORENSIC ACCOUNTING RESEARCH Vol. XX, No. XX YEAR pp. 1 27 American Accounting Association DOI: 10.2308/JFAR-2024-006 Will Courts Accept or Dismiss Expert Accounting Testimony? The Case of James v. Trump Daniel Tinkelman Brooklyn College CUNY...