One of the most salient concerns in contemporary auditing is fair value, and the grasp auditors have on the topic. This research directly contributes to the current call for auditors to expand the breadth and depth of audit aptitude in a changing business landscape while maintaining the trust of...

A compilation of the assets for a marital estate can provide an essential mechanism to identify marital property vs. separate property. This type of balance sheet is prepared using similar methodology as a balance sheet prepared in a financial statement for an operating business. The...

The Accounting Review (TAR) is regarded as an eminent accounting journal on the advancement of accounting concepts and dissemination of accounting knowledge (Williams, 1985). However, manuscripts published in TAR are beset with author acknowledgements of editorial review board members and...

This paper presents an applied teaching case intended for use in a graduate forensic accounting course. In this case, readers obtain a qualitative fact pattern from two different perspectives regarding case specific perspectives. Readers also receive quantitative information that will require...

This study investigates whether the valuation approaches for closely held companies preferred by courts vary by industry type. Our difference of means tests find that income valuation approaches are preferred by courts over either asset or market approaches for cases involving the valuation of...

Purpose – The purposes of this paper are to highlight those topics of forensic accounting that have received little or no attention in the forensic accounting research that has been published in forensic accounting research journals; discover what research methods have been most commonly used;...

Previous research has set a firm position on quality and credibility of accounting information in the audit markets. Firth and Smith (1992), Firth and Liau-Tan (1998) and DeFranco et al. (2010) observed that brand name auditors provide higher assurance and credibility to the audited financial...

Purpose – The purpose of this paper is to determine if there is a level of agreement among accounting academics, auditors, and forensic accountants that the current environmental framework created by regulatory and standard setting bodies appears to require a merger of common ground between...