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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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The Unit Valuation Principle for Property Tax Purposes
Valuation Procedures This fourth of a five-article series discusses the application of the unit valuation principle. This installment summarizes the g 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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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 ...
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AI Managed My Work Schedule for Two Weeks
and My Productivity Doubled How can one materially improve productivity in just two weeks? In this article, the author describes how she allowed artif more ...
Net Working Capital
A Key Component Used in Business Valuation For valuation purposes, net working capital involves a more comprehensive analysis than the straightforward traditional accounting definition of current assets minus current liabilities. This article examines the concept of net working capital and highlights its sign more ...
Legal Update: July 2025
Core Finance Team Affiliates, LLC v. Maine Medical Center—The Distinction Between Quantum Meruit and Unjust Enrichment What is the difference between a claim of quantum meruit and unjust enrichment? This very issue was addressed in Core Finance Team Affiliates, LLC v. Maine Medical Center and is discussed in 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 ...
Healthcare Spending Projected to Exceed $8.5 Trillion by 2033
Healthcare Cost Drivers CMS found that overall healthcare spending growth has decreased slightly but is still elevated compared to pre-pandemic levels and is expected to continue to moderately grow. This article examines the factors underlying the forecasts. On June 25, 2025, the Centers for Medicare and Medi more ...
Unimpeachable AI Guardrails
Ethical AI Parameters for Valuation Professionals In the world of valuation, particularly at the intersection of professional judgement and AI, this 21st article of the Unimpeachable Neutrality Series begs the question now facing us: what kind of AI guardrails should exist? And how do we keep them from becomi 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 ...
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 discusses why the differentiation is important and how to position yourself to be an expert. When it comes to the work you do, are you a service provider or an expe 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 ...
