Paper Topics - ACC 541

Final Paper Topics
ACC 541 - Forensic Accounting
A7, 2005

1. Economists versus accountants in litigation services

2. Lost profits damages and the new business

Definitions and legal standards
Discussion and explanation of the impact of the major factors considered, such as franchise, prior experience, e-business, etc.
Specific calculations and methodologies relating to a new business
Summary and discussion of “landmark” cases in this area

3. Damages in copyright infringement

Definitions and legal standards
Discussion and explanation of lost profits versus infringer’s profits approaches including methodologies, the CPA’s role, advantages and disadvantages of each, and when each would be most appropriate.
Summary and discussion of “landmark” cases in this area

4. Cash collateral in bankruptcy

Definitions and legal standards
Discussion and explanation of this concept in practice, standard approaches to accounting and protecting cash collateral, and the CPA expert’s role.
Summary and discussion of several recent cases involving cash collateral problems

5. Environmental damage to residential property, including both direct and indirect damage, such as loss of value

Definitions and legal standards
Discussion and explanation of the typical causes of damage actions of this type, theories of recovery, major factors considered, the CPA expert’s role, and approaches and methodologies of damage calculations

6. Professional licenses and professional goodwill in Florida divorce actions

Definitions and legal standards
Discussion and explanation of Florida statutes and case law relating to consideration in alimony, child support, and property settlement
Discussion and explanation of the specific role of the CPA expert in these situations and specific methodology relating to calculations of these amounts per Florida statute and case law

7. Defined benefit pensions of State of Florida employees in Florida divorce actions.

Definitions and legal standards
Discussion and explanation of Florida statutes and case law relating to consideration in alimony, child support, and property settlement
Discussion and explanation of the specific role of the CPA expert in these situations and specific methodology relating to calculations of these amounts per Florida statute and case law

8. Delays in construction contracts at various levels (owner, general contractor, subs)

Definitions and legal standards
Discussion and explanation of the theory of delays, standard clauses relating to delays in various AIA standard form contracts, types of delays generally subject to damages, the roles of the CPA expert in these disputes, and methodologies to calculate damages in these cases.

9. Common types of inventory frauds and their detection

Discussion and explanation of the specific methods of prevention, specific methods of detection, investigative techniques and evidence gathering, proving damages, and the CPA expert’s role in testifying in civil cases of inventory fraud

10. Use of the various private market transaction data sources in the market approach to business valuations

For each of the four major data sources (IBA, Bizcomps, Pratt’s Stats, Done Deals), explain what they include for each transaction, number of transactions available, time period covered, source and reliability of data, price of service (subscription and individual search if available), number of subscribers, major advantages and disadvantages of the particular database, and when each would be appropriately used by the business valuator

- 11/26/2005 -

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