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Expert Witnessing in Forensic Accounting:A Handbook for Lawyers and Accountants
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Forensic accounting–expert witnessing is not a new discipline, but few
accounting textbooks exist to present a broad view of the profession of
forensic accounting–expert witnessing. Books do exist on special subparts of
it, including the determination of damages, business valuations, general discussions
of fraud investigations, or other limited areas of forensic accounting.
Books devoted to the expert witness in court are designed to assist all experts
to become more valuable to the court, and to the attorneys who must work
with them.
Much of this book is written in the first person, with the authors’ experiences
used as examples. All cases used as illustrations are from actual
disputes worked on by the authors. We believed that actual cases with the
insight of those who worked on them would be more helpful than if we had
analyzed disputes that were resolved by others.
We also wanted this book to differ from other textbooks. We did not
want to tell a reader what to do; we wanted to show the reader how to do it.
The authors have devoted many professional years to litigated matters
or tax disputes short of litigation. I have practiced public accounting either
as an employee, partner or proprietor since 1956. My co-author, Michael
(“Mike”) Mostek, J.D., has been a trial attorney since 1985 and is a partner
in a 17-attorney law firm.
My first forensic engagement occurred in 1961 when I was assigned to
the Sister Elizabeth Kenney embezzlement in Minneapolis. Later, I discovered
falsified records and inventory theft by the manager of a gas distribution
subsidiary of a natural gas company. In 1964 and 1965, I was engaged to
reconstruct the accounting records for a multistate bankruptcy estate. I did
not testify as an expert until 1966, when I was appointed to serve as Master
in Chancery by the Iowa District Court. The appointment authorized me to
take testimony under oath, and to have the U.S. Marshall enforce summons
for me.
ZEPH TELPNER MICHAEL MOSTEK - Personal Name
ISBN 0-8493-0898-4
NONE
Accounting
English
CRC PRESS
2003
New York
1-353
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