When Does Computer Fraud Occur?
Most information in organizations is now created, managed, and stored electronically, which has caused an increase in the rate of computer-related criminal activity. There are four situations in which...
View ArticleClik here to view.
Number of AZ Real Estate Appraisers Could Decrease
The number of Arizona real estate appraisers could decrease at a rate of 3% per year over the next decade. According to the Appraisal Institute, the pool of real estate appraisers in the United States...
View ArticleTax Court Differs on Treatment of Built-In Capital Gains
When valuing a controlling or non-controlling interest in a C corporation that owns only marketable securities, a common method to apply is the net asset value method under the asset approach. Under...
View ArticleHow Do You Not Notice $17 Million Missing?
$16,764,128.95 – let’s think about that for a minute. Almost $17 million gone over a 9 year period – a mere $1.86 million per year. Would you notice? That’s how much the former controller for the...
View ArticleFive Easy Changes to Create Value in Your Small Business
A handful of questions to begin – Are you thinking of selling your small and medium-sized entity (“SME”)? Is your largest asset in your estate your business? Are you the CEO, CFO, general manager and...
View ArticleBrexit and Bankruptcy
How can a macro-economic event, such as when the United Kingdom voted to exit the European Union, impact everyday people and corporations and help them emerge from bankruptcy protection in the United...
View ArticleClik here to view.
A Contract to “86” Wife Isn’t Part of the Divorce Settlement
Over the years I have been asked to be an expert regarding many marital dissolution cases. Most of my cases deal with valuing business interests held by the divorcing parties and income determination...
View ArticleFraud: 2016 Report to the Nations
Every two years the Association of Certified Fraud Examiners issues its bi-annual study known as the Report to the Nations on Occupational Fraud and Abuse. The study looks into the costs, schemes,...
View ArticleStudent Debt Impedes Ability to Buy a Home
The National Association of Realtors (NAR) recently polled student debt holders who had not defaulted on their loans. The majority of them graduated from a four-year public or private college. Below is...
View ArticleClik here to view.
Income Determination in Divorce: What Documents Does the Forensic Accountant...
In marital dissolutions it is not unusual for the court or one of the parties to ask that an analysis of the income of the opposing party be analyzed by a forensic accountant. The findings will be...
View Article