Books and Articles regarding forensic accounting

Our professionals have written many books and articles regarding forensic accounting and related damages topics serving the legal, insurance and many other industries.

Tag-Team Approach to Tackling Fraud
By L. Erik Ringoen.
CPAs can help their clients early on by recommending some commonsense safeguards to mitigate the risk of theft.
Is AI a Threat or Helper? Let’s Chat about It
By Jacob Hough.
This article explores what ChatGPT is and how it may impact forensic accounting.
PICPA Journal – COVID-Era Evolution of Elder Fraud
By Howard Silverstone.
Elder abuse takes different forms, but it can be broadly defined as action (or lack of appropriate action) toward an elderly person that intentionally harms them or puts them at risk of harm.
Eye on Fraud – Evolution of elder fraud in the era of COVID-19
By Howard Silverstone.
Even though the problem of elder fraud has received additional attention in recent years, there is still significant underreporting, and the true extent of such fraud is likely higher than statistics suggest.
CPA Journal : How the Pandemic Impacts Determining Economic Damages
By James A. Stavros & Allison Greenfield.
Financial experts have a challenge, now and into the future, of separating out the effects of the once-ina-lifetime COVID-19 economic disaster.
CPA Now : Calculating Business Damages after the Pandemic
By L. Erik Ringoen.
The methodologies to calculate damages and provide examples of how the COVID-19 pandemic may affect a financial expert’s lost profit damage calculations.
Eye on Fraud – Medical Insurance Fraud
By Howard Silverstone & Jacob Hough.
Medical and insurance fraud: A prescription for financial loss
Fraud and PPP Loans
By Allison Greenfield.
Fraud and PPP Loans: What We Know May Only Be the Beginning
Cannabis Industry Holds Unique Challenges for CPAs
By Howard Silverstone & Marion Wickersham.
The federal Controlled Substances Act (CSA) regulates the manufacture and distribution of controlled substances, such as narcotics, depressants, and others.
CPA now :What Does a Forensic Accountant Do?
By L. Erik Ringoen.
Forensic accounting is a technical field that requires an inquiring mind, attention to detail, and analytical skills, as well as interpersonal skills and especially strong communication
COVID-19: Filing Business Interruption Claims Due to Coronavirus Disruption
By Jeffrey Willoughby.
COVID-19: How CPAs Can Fight Fraud in the COVID-19 Pandemic
By Howard Silverstone & Elizabeth Woodward.
COVID-19: Help Ease the Suffering of Natural Disaster Victims with Fraud Vigilance
By James A. Stavros.
Calculating Future Damages for the Undocumented Plaintiff
By Marion Wickersham.
The Forensic CPA’s Role in Piercing the Corporate Veil
By L. Erik Ringoen.
Preventing disaster fraud – The winds of change
By Howard Silverstone & Elizabeth Woodward.
Disaster fraud, the act of defrauding victims after a natural catastrophic event, such as an earthquake or hurricane, among others, can harm its victims in several ways.
Calculating Future Damages for an Undocumented Plaintiff
By Marion Wickersham.
When calculating economic damages in a personal injury lawsuit, one main component is the lost earning capacity of the individual.
Elder Financial Abuse Is a Growing Problem
By Howard Silverstone & Irina Balashova.
An act targeting older adults in which attempts are made to deceive with promises of goods, services, or financial benefits that do not exist, were never intended to be provided,or were misrepresented.
Marijuana and forensic accounting – high times for CPAs?
By Howard Silverstone & Marion Wickersham.
CPAs in general practice are well-versed in the typical federal versus state issues when it comes to taxation.
Keep an Eye Open for Fraud after Disaster
By James A. Stavros.
Amid each natural disaster, there are inspiring tales of rescues, generosity, and hope.
Corporate Form Will Not Protect Owners from All Liability
By L. Erik Ringoen.
“Piercing the corporate veil” is a legal concept whereby a court will hold owners personally liable for the debts or actions of their company.
Cyberfraud – Current issues and trends
By Howard Silverstone & Jessica Vrooman.
It may be shocking that monetary damages from cybercrime are estimated to total six trillion dollars by 2021.
2018 PA CPA Journal_Piercing Corporate Veil Article
By L. Erik Ringoen.
Simon Mainwaring, a social media specialist and author, has said, “Executives can no longer hide behind the corporate veil.
Dive right into social media
By Howard Silverstone.
"He who rejects change is the architect of decay. The only human institution which rejects progress is the cemetery.” So said Harold Wilson, prime minister of the United Kingdom in the 1960s and 1970s.
Breaking down stats on fraud
By James A. Stavros.
Every two years the Association of Certified Fraud Examiners(ACEF) publishes its Report to the Nations on Occupational Fraud. The publication can be a useful tool for CPAs, business owners,
The Use of Statistics in Expert Reports – Go Figure
By James A. Stavros.
Research shows that the use of statistics by experts has surged in recent years and the reasons vary. One reason was the Supreme Court’s 1993 decision in Daubert v.
Take The Stand With Confidence
By James A. Stavros & Jeffrey Willoughby.
Testifying as an expert witness requires both form and substance. For example, a report has required components, such as documents reviewed, exhibits used, compensation paid, and opinions made (form).
Clues to Consider
By James A. Stavros.
Interviews are often conducted during fraud investigations, audits, and other accounting and consulting engagements to solicit background and other relevant information.
Expert Witness needs expert preparation
By James A. Stavros.
Let us assume your “home” in recent years has been in the area of providing tax and accounting services. A client you have had for the past 20 years has a business dispute with a competitor,
Missteps in Conducting Financial Forensic Investigations
By L. Erik Ringoen.
There is a minefield of mistakes to avoid in the iterative process of conducting fraud investigations. Costly missteps can occur with inadequate planning,
Forensic Accounting and Fraud Investigation for Non-Experts — 2nd Edition
By Howard Silverstone & Michael Sheetz.
Updated 2nd Edition features new information on SarbanesOxley and PCAOB rulings.
Fraud 101- Techniques and Strategies for Detection — 2nd Edition
By Howard Silverstone & Howard Davia.
Fraud 101, Second Edition serves as an educational tool for business managers, accountants, auditors, and college students who need to learn about becoming proactive.
Forensic Accounting and Fraud Investigation for Non-Experts
By Howard Silverstone & Michael Sheetz.
Forensic accounting has long been the exclusive domain of high-level accountants and auditors
Importance of Being Earnest – The Sarbanes-Oxley Act
By Howard Silverstone.
New laws hold top executives directly responsible for making an earnest effort to prevent fraud and ensure that financial disclosures are complete and accurate.
Due Diligence Should Precede Every Deal
By Howard Silverstone.
Thorough investigation crucial to success. Despite the volume and value of recent M&A failures, too many acquirors fail to complete an independent..
An Ounce Of Due Diligence
By Howard Silverstone.
Ounce of Due Diligence Worth Pound of Cure. Investigations of Business Deals Should not be Superficial
Forensic Accounting Benefits Due Diligence Process
By Howard Silverstone.
Better to Call Off Potentially Bad Deal Than Gear Up for Litigation Later
What You Don’t Know Can Hurt You
By Howard Silverstone.
Welcome to the October 2002 edition of the GPCC News! In this month’s IN FOCUS article, we delve beneath the surface of international business and focus on due diligence,
Are Future Earnings Claims Economic Mudslinging or Business Reality?
By James A. Stavros.
A construction worker recently sued for more than a million dollars in lost lifetime earnings due to a personal injury.
Calculating with LPE
By James A. Stavros.
Life, labor force participation and employment (LPE) statistics combine data from the U.S. Department of Labor and Commerce to assess the probabilities that an individual..
Revisiting the Kaczkowski Court Rule on Discounting Lost Future Earnings
By James A. Stavros.
The effect of a decision on calculating lost future earnings, handed down in 1980..
FVS Eye on Fraud
By Howard Silverstone.
Elder fraud has been defined as “an act targeting older adults in which attempts are made to deceive with promises of goods,
Templosion
By Howard Silverstone.
We should strive to welcome change and challenges, because they are what help us grow. Without them we grow weak like the Eloi in comfort and security.
Keep an Eye on Fraud
By Irina Balashova.
The Association of Certified Fraud Examiners (ACFE) publishes its Report to the Nations on Occupational Fraud and Abuse – Global Fraud Study every two years.
Use Poor Richard’s Timeless Advice to Take On Fraud
By Howard Silverstone.
An ounce of prevention is worth a pound of cure” is oft-quoted advice from Benjamin Franklin. It was actually related to firefighting, but whether its lon-gevity is due to Franklin’s influence.
Ponzi Schemes and the London Riots: from White-Collar Crime to City Grime
By Howard Silverstone.
A review of online postings following last summer’s London riots made interesting reading to those of us in the world of forensic investigations.
The Forgotten Factor In Preventing Employee Fraud – Employee Screening
By James A. Stavros.
The manager's tale is all too common. A seemingly trustworthy person turned out to be fraud.
Handling An Employee Dishonesty Claim
By Howard Silverstone.
It's a call that all executives dread-internal audit has discovered the controller diverting
‘American Excess:’ Credit Cards Abuse
By Howard Silverstone.
Expense account abuse is probably the most common form of internal fraud.
Anatomy of a Corporate Fraud by James
By James A. Stavros.
White collar crime costs North American business more than $100 billion annually, or roughly 2 percent of the gross national...
Your Income Went Down by How Much?
By Jeff Willoughby.
Forensic accountants are frequently brought in to cases where they are asked to quantify economic damages, based on the alleged acts of one or more parties,
Lost Profits Calculations Can Be a Minefield for Practitioners
By Jeff Willoughby & Jim Stavros.
Lost profits calculations can be a very tricky proposition and are not to be entered into lightly.
Subrogation Damages: It’s About Foresight and Hindsight
By James A. Stavros.
Why is it that the amount an insurance carrier pays out to settle a business income/inventory/contents/property claim is many times far greater than the amount recovered in a subrogation suit against the party, given liability?
Subrogation Damages – Do Your Homework
By James A. Stavros.
The amount an insurance carrier pays out to settle a claim is usually for greater than the amount recovered in a subrogation.

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