Establishing Intent to Defraud: How Fraud Is Proven
Intent to defraud is the deliberate purpose to deceive for unlawful gain and the hardest element of fraud to prove. Learn how forensic accountants establish it.
Compliance Investigations: What They Are and How They Work
A compliance investigation determines whether an organization or its employees violated laws, regulations, or internal policies. Learn the process, the steps, and the forensic accountant’s role.
What’s in a Forensic Accounting Report?
A forensic accounting report documents a forensic accountant’s scope, methods, findings, and conclusions for litigation. See what it includes and what makes it defensible.
Financial Statement Fraud: How to Detect and Prove It
Financial statement fraud is the intentional misstatement of a company’s financials by management. Learn the schemes, red flags, and how a forensic CPA detects it.
Internal Controls for Small Business: Examples & Checklist
Internal controls are the policies and procedures that protect a business from fraud and error. See 10 clear examples — segregation of duties, approvals, safeguards — plus a checklist.
Faithless Servant Doctrine and Compensation Forfeiture
How is compensation forfeiture calculated under the faithless servant doctrine? A forensic CPA explains the forfeiture period, disgorgement, and stacking remedies.
Representations and Warranties Insurance: Measuring the Loss
How is loss measured under a representations & warranties (R&W) insurance policy? A forensic CPA explains diminution in value, the EBITDA multiple, and the cap.
Right of Publicity Damages: Name, Image, and Likeness
How are right of publicity (name, image, likeness) damages calculated? A forensic CPA explains the license fee, disgorgement, apportionment, and NIL value.
Event Studies and Securities Litigation Damages
How are securities-fraud damages calculated? A forensic CPA explains event studies, the market model, abnormal returns, loss causation, and per-share inflation.
Economic Damages in Wrongful Termination and Employment Cases
How are wrongful termination damages calculated? A forensic CPA explains back pay, front pay, the value of lost benefits, mitigation, and present value.
Trademark and Copyright Infringement Damages
How are trademark and copyright damages calculated? A forensic CPA explains lost profits, infringer’s-profit disgorgement, royalties, and statutory damages.
Patent Infringement Damages: Lost Profits and Reasonable Royalty
How are patent infringement damages calculated? A forensic CPA explains the reasonable-royalty floor, the Panduit lost-profits factors, and apportionment.