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The Unimpeachable Rebuttal 2.0
Pearls Clutched, Loaded, and Now AI-Augmented The hired guns now have AI, and they are even more convincing at making the truth sound like a lie and a more ...
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Net Working Capital
A Key Component Used in Business Valuation For valuation purposes, net working capital involves a more comprehensive analysis than the straightforward more ...
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One Big Beautiful Bill Act
Fresh Opportunities and Risks to Consider When Modeling From accelerated expensing to revamped Qualified Small Business Stock rules, the OBBBA has shi more ...
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Bridging the Valuation Perception Gap
Key Personnel Dependence in Sell-Side Business Valuation This article examines one of the primary issues that CVAs encounter when advising clients who more ...
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The Unit Valuation Principle for Property Tax Purposes
Issues and Caveats (Part V of V) This final of a five-article series discusses the application of the unit valuation principle. This installment descr more ...
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Integrating Data Analytics into a Financial Investigation
The Use of Structured Data and Information Systems This article provides a hypothetical case study that walks readers through the process of a financi more ...
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The Evolution of Fraudulent Schemes
Increased Misuse and Sophistication of AI to Commit Digital Fraud The level of sophistication used by fraudsters continues to increase. Fraudsters are more ...
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Recalibrating the Destabilized U.S. Property Insurance Industry
Navigating Climate Risks, Financial Forensics, and Innovative Solutions Forensic accounting plays a crucial role in modernizing climate risk insurance more ...
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The Value of Simple Analytics in Financial Investigations
A Case Study In this article, the author uses a case study to explore how forensic accountants used analytics to identify discrepancies in financial r more ...
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Is Bitcoin a Ponzi Scheme According to Charles Ponzi?
Conversations with ChatGPT In this article, the author discusses the conversation she had with ChatGPT regarding Bitcoin and Ponzi schemes. This quest more ...
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5 Thoughts on Thought Leadership
It is About Positioning In this article, Rod Burkert reflects on the value and limits of thought leadership, how to position oneself or the firm, and more ...
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Are You a Service Provider or an Expert?
Excel and Position Yourself as the Expert There is an important difference between a service provider and an expert. In this article, Rod Burkert disc more ...
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Marketing Isn’t About Us
It’s About Them What is the purpose of marketing? While credentials are helpful, the profession needs to reevaluate the strategies used. In this artic more ...
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How Do You Come Up with a Price?
It is About Solving the Dollar Value Problem How do you price your business valuation engagement? What about a litigation support engagement? In this more ...
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How to Excel at BVFLS Practice Development
The Four Pillar Framework Rod Burkert has been spreading the gospel about BVFLS practice development since 2013. In this article, he discusses a frame more ...
The Unimpeachable Rebuttal 2.0
Pearls Clutched, Loaded, and Now AI-Augmented The hired guns now have AI, and they are even more convincing at making the truth sound like a lie and a lie sound like the gospel. This 23rd article in the Unimpeachable Neutrality Series revisits and revolutionizes the art of the rebuttal in an age where AI has more ...
Legal Update: September 2025
Nunes v. Lizza—Establishing Special, General, and Exemplary Damages Former House Representative, Devin Nunes, sued Lizza and the Hearst Corporation for defamation. Nunes sought damages. The court dismissed his claim and explained how special, general, and exemplary damages are proven when the Plaintiff is a p more ...
Accounting Expert Witness Reliably Calculates the Quantum of Monetary Harm
The Court Assess Substantive and Procedural Advanced to Disqualify Expert Witness This article provides an in-depth review of a recent infringement, unfair competition and cybersquatting where Plaintiff sought disgorgement of profits. The case highlights procedural and substantive arguments advanced during li more ...
Integrating Data Analytics into a Financial Investigation
The Use of Structured Data and Information Systems This article provides a hypothetical case study that walks readers through the process of a financial investigation in which the data extraction, analysis, and forensic reconciliation are integrated seamlessly by accounting and data experts who understand bot more ...
Detecting AI-Generated Content
How Forensic Accountants and Business Valuation Professionals Can Give AI a “Run for its Money” As AI proliferates, business valuation and forensic accountants will need to distinguish between human-authored and AI assisted/generated content. Significantly, AI generated content, as of the date of writing, is more ...
CMS Proposes Updates to the OPPS for 2026
Potential Impacts On July 15, 2025, the CMS released the proposed rule for the OPPS and ASC Payment System for calendar year 2026. This article provides an update on the proposed OPPS changes. On July 15, 2025, the Centers for Medicare & Medicaid Services (CMS) released the proposed rule for the Outpatien more ...
The Unimpeachable Rebuttal 2.0
Pearls Clutched, Loaded, and Now AI-Augmented The hired guns now have AI, and they are even more convincing at making the truth sound like a lie and a lie sound like the gospel. This 23rd article in the Unimpeachable Neutrality Series revisits and revolutionizes the art of the rebuttal in an age where AI has more ...
Bridging the Valuation Perception Gap
Key Personnel Dependence in Sell-Side Business Valuation This article examines one of the primary issues that CVAs encounter when advising clients who are preparing to sell. By identifying challenges early in the valuation process, CVAs can better educate sellers on weak points in their business and prepare t more ...
5 Thoughts on Thought Leadership
It is About Positioning In this article, Rod Burkert reflects on the value and limits of thought leadership, how to position oneself or the firm, and ways that AI can help bolster the positioning effort. Ok. First, I am not a fan of the term “thought leadership” ... or its predecessor, “content marketing” (so more ...
A Primer on Establishing Trusts and its Taxation
Grantor Trust—Living Trusts to Irrevocable Trusts and their Taxation This article provides the general rules which are applicable for many and sometimes almost every situation, but with taxes and legal issues there are very few absolutes and almost everything has exceptions. That is why competent and experien more ...
