Fair Value Related Journal of Accountancy Articles
Article:
View some of the Fair Value related articles published by the AICPA's Journal of Accountancy
Published on September 24, 2010
FVS Membership Exclusive From Financial Valuation & Litigation Expert
Newsletter:
Receive a $30 discount off a one-year subscription to Jim Hitchner's Financial Valuation and Litigation Expert, a bi-monthly journal providing timely, concise articles on business valuation, fraud, and litigation services
Published on May 04, 2010
FVS Web Resources Guide
Toolkit:
This page provides a list of websites relevant to the forensic and valuation professional that provides resources in the areas of research and analysis, regulatory provisions, and periodicals.
Published on June 28, 2011
Daubert Tracker
Overview:
The critically acclaimed Daubert Tracker provides expert witnesses, litigators, judges and legal researchers with fingertip access to information associated with reported and unreported "evidentiary gatekeeping" cases.
Published on January 09, 2013
Tracing Assets
Guide:
This selection from the ACFE course manual on fraud investigation details a variety of on- and off-book schemes used to hide funds, and recommends the items and records the CPA needs to test and look out for.
Published on May 04, 2010
FVS News & Publications
Article:
Access all of our current and archived member publications that provide guidance on current and emerging developments from the Forensic and Valuation Section.
Published on May 28, 2013
Exclusive Member Benefits
Overview:
Benefits and discounts reserved exclusively for members of the FVS Section.
Published on February 07, 2013
Interviewing Techniques for Investigations and Audits
Article:
People are often anxious to avoid confrontations during investigations or audit interviews, but their anxiety may hinder their effectiveness. Here are steps to improve a professional's abilities to extract important information during interviews.
Published on February 11, 2011
Summary of SAS No. 99
Executive Summary:
The following is an overview of the organization and content of SAS No. 99.
Published on October 22, 2012
Considering Internal Controls
Article:
Strong internal control is probably the most important deterrent to fraud. An investigator examines the internal controls in place to check for weaknesses in the system and then looks for these symptoms that may suggest that fraud is occurring or has occurred. Learn More>>
Published on May 05, 2010
Other Fraud Schemes
Guide:
This article describes two fraud schemes that have recently experienced a high degree of incidence. Additionally, it also describes other common fraud schemes that have been around for quite a long time.
Published on January 09, 2013
Forensic Accounting Tools In the Audit Process with Case Studies
Article:
This toolkit includes some forensic accounting tools that may be useful in the audit process to aid in the detection of material financial statement fraud. Learn More>>
Published on May 07, 2010
Jeffrey Marshall
Article:
This article covers internal work environment and corporate governance, characteristics of a good audit committee, and COSO recommendations for establishing internal controls.
Published on May 05, 2010
Personal Consumption and Personal Maintenance
Article:
Earnings capacity attempts to measure potential earnings. This article provides technical guidance regarding calculation of earnings capacity.
Published on April 06, 2011
Automobile Dealerships - A Test Drive to Consider
Case Study:
Automobile dealerships have unique characteristics that require valuations be performed by an experienced business valuator. View this case study for more information regarding valuation of automobile dealerships.
Published on December 28, 2010