A literature review suggests eight empirical implementation issues to which practitioners
should give increased attention. Implementation issues include how comparable firms are …

We provide insights into the inputs and valuation models used by valuation specialists. We
survey 172 valuation specialists and conduct several follow-up interviews covering various …

We synthesize the academic literature and court rulings related to non-fraud forensic
accounting topics to better understand the nature and extent of relevant works and to …

ABSTRACT A significant role of forensic accountants is valuing privately held companies (;;).
This study examines the role of private company transaction features on the composition of …

This paper provides evidence on the magnitude of valuation experts' adversarial bias of fair
value estimates in a court setting and the judge (s) valuation decisions. The study examines …

We synthesize academic research, court cases, and Internal Revenue Service directives
related to taxation and forensic accounting to improve the understanding of the extant …

The US court system plays an important role in resolving asset valuation disagreements
between taxpayers and the taxing authority. A recent study examining the relation between …

Married couples receive tax benefits such as favorable tax rates, higher exclusions, higher
phase-outs, and combined deductions. However, joint and several tax liability is a major …

Worker classification continues to be a highly litigated area of taxation. That is, the status of a
worker as an employee or independent contractor remains a topic closely scrutinized by the …

Background: Being the most common, the relative valuation method plays a special role in
estimating the value of a business. Many studies consider various applications of multipliers …