...James A. DiGabriele; Hannah Smith Antinozzi; Charles Russo; Philip W. Kunz ABSTRACT We synthesize academic research, court cases, and Internal Revenue Service directives related to taxation and forensic accounting to improve the understanding of the extant literature on central issues. We...

... suggest that ethical norm violations by higher-status entities results in the transfer of negative consequences to lower-status entities. Forensic accountants can be instrumental in helping businesses to understand the effects of ethical norm violations. We are grateful to two anonymous reviewers...

... to discuss forensic accounting. The primary case objectives are (1) to identify risks and related fraud perpetration methods, (2) identify useful sources of evidence when original source documents and accounting records are missing, and (3) provide recommendations to minimize fraud risk. This case can...

...David W O'Bryan; Jeffrey J. Quirin ABSTRACT Bank records analysis is a vital component of many forensic accounting and fraud examination engagements. This case provides students with a hands-on opportunity to conduct a fraud examination based upon a detailed review of bank records. The context...

...David W. O'Bryan; Jeffrey J. Quirin; Mary Jo Goedeke ABSTRACT The tax return is often a key piece of evidence in a forensic accounting engagement. Forensic accounting students need to understand what a tax return can tell its reader about the taxpayer. This case is designed for an introductory...

...-Corporation premium C-Corporation limited liability corporation valuation pass-through entity corporate finance forensic accounting forensic finance forensic economics Financial and accounting professionals, the Internal Revenue Service (IRS), and the legal community, more broadly defined...

... on this paper. I thank the members of the Forensic and Valuation Services Executive Committee and the Forensic and Litigation Services Committee of the AICPA for their volunteer work on behalf of the forensic accounting profession, including their work on SSFS1. I also thank Christopher P. Agoglia, Ph.D., M...

... note: Accepted by Charles D. Bailey. 12 2016 3 2018 forensic accounting private company valuation business valuation You are the Director of Forensic Accounting and Litigation Support for XYZ & Co., CPAs, a professional services firm that specializes in forensic...

...: Accepted by Charles D. Bailey. December 2015 October 2016 2016 Benford's Law Sarbanes-Oxley mean absolute deviation forensic accounting excess MAD Bayes' Rule False positives (a.k.a. “Type I errors”) have been described as a costly “cry wolf problem” in fraud auditing...