Author: Chris Kavinsky

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mycurator

Terminally ill individuals often desire to benefit the people and institutions they love by means of actionable and effective tax planning, even in the final period of their life. These taxpayers, their families, and their tax advisors may be motivated to take advantage of situational tax planning opportunities when […] Click here to view full […]

Terminally ill individuals often desire to benefit the people and institutions they love by means of actionable and effective tax planning, even in the final period of their life. These taxpayers, their families, and their tax advisors may be motivated to take advantage of situational tax planning opportunities when […]

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Categories
mycurator

It has been nearly 20 years since, in the pages of the Journal, the authors introduced the Fraud Diamond—a novel extension of the long-established Fraud Triangle that places greater emphasis on the personal characteristics of the fraud perpetrator. To mark this anniversary, the authors present a retrospective analysis of […] Click here to view full […]

It has been nearly 20 years since, in the pages of the Journal, the authors introduced the Fraud Diamond—a novel extension of the long-established Fraud Triangle that places greater emphasis on the personal characteristics of the fraud perpetrator. To mark this anniversary, the authors present a retrospective analysis of […]

Click here to view full article

Categories
mycurator

The proliferation of technology throughout modern business has created novel opportunities for financial statement fraud. But technology tools can also be leveraged to help detect and prevent fraud. Contemporary artificial intelligence (AI) approaches have the potential to be more efficient and accurate in detecting fraud, especially novel frauds. But […] Click here to view full […]

The proliferation of technology throughout modern business has created novel opportunities for financial statement fraud. But technology tools can also be leveraged to help detect and prevent fraud. Contemporary artificial intelligence (AI) approaches have the potential to be more efficient and accurate in detecting fraud, especially novel frauds. But […]

Click here to view full article

Categories
mycurator

Enacted in 1984, and subsequently amended, the Single Audit Act was established to provide assurance to the federal government that recipients of federal funds have internal controls in place and are in compliance with the federal requirements related to the programs for which the funds were granted. A single […] Click here to view full […]

Enacted in 1984, and subsequently amended, the Single Audit Act was established to provide assurance to the federal government that recipients of federal funds have internal controls in place and are in compliance with the federal requirements related to the programs for which the funds were granted. A single […]

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Categories
mycurator

The Biden administration is ramping up new audit teams and regulations to collect some $50 billion in taxes over the next decade from business partnerships such as hedge funds, real estate investors and wealthy individuals it says inappropriately use “basis shifting” to avoid paying taxes, the Treasury Department announced. […] Click here to view full […]

The Biden administration is ramping up new audit teams and regulations to collect some $50 billion in taxes over the next decade from business partnerships such as hedge funds, real estate investors and wealthy individuals it says inappropriately use “basis shifting” to avoid paying taxes, the Treasury Department announced. […]

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Categories
mycurator

Eric A. Kreuter, PhD, CPA, CGMA, CFE, CASAC-T, and Andre Roland Castillo, MBA, CPA, ABV, CFF, CFE, and Ryan Constantino Finance-related disputes are inevitable in business. Disagreements can arise between enterprises of all sizes due to differing expectations, miscommunication, or outright misconduct. When disputes arise, forensic accountants provide an […] Click here to view full […]

Eric A. Kreuter, PhD, CPA, CGMA, CFE, CASAC-T, and Andre Roland Castillo, MBA, CPA, ABV, CFF, CFE, and Ryan Constantino Finance-related disputes are inevitable in business. Disagreements can arise between enterprises of all sizes due to differing expectations, miscommunication, or outright misconduct. When disputes arise, forensic accountants provide an […]

Click here to view full article