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Displaying 1-30 of 83 results
Exclusive
Ten steps to build best BEPS-compliant policies for crypto clients
- Article
- 26 Feb 2024
- Pretino Albury
Tax advisers can't afford to ignore cryptocurrency if they want deeper client relationships, argues Pretino Albury of Kreston Global.
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Ethical failure led to the FTX scandal
- Article
- 01 Jan 2024
- Daniel Butcher
Analyzing aspects of the cryptocurrency exchange FTX's fraud and money laundering scandal highlights the importance of ethics, corporate governance, and internal controls, says Daniel Butcher. Some of the failures at the company included unreliable financial statements, mishandling of confidential data, diversion of corporate funds, poor or no recordkeeping and a lack of control of company cash.
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How Bankman-Fried allegedly spent billions in customer funds before FTX collapse
- Article
- 20 Oct 2023
- Yueqi Yang
Forensic accounting expert Professor Easton has testified at the criminal trial of Sam Bankman-Fried that in June 2022, $11.3bn in FTX customer funds were supposed to be held at Alameda Research, but only $2.3bn was actually in bank accounts. Bankman-Fried is accused of using billions of customer funds from the crypto exchange FTX to spend lavishly and engage in speculative trading.
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Bad accounting or fraud? Trump's profit numbers don't add up
- Article
- 01 Oct 2023
- Dan Alexander
Financial documents from Trump's trial in New York are now becoming public, including a Deutsche Bank credit report that raises the question of whether the Trump organization might have deceived its lender about the profitability of a golf resort and hotel.
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Key issues for the taxation of crypto assets in Finland
- Article
- 21 Sep 2023
- Sakan Kalpio, Antti Lehtimaja
The authors look at how cryptocurrencies and other crypto assets are treated for tax purposes in Finland in comparison with some other jurisdictions and observe some international developments in crypto asset regulation and taxation.
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Forensic accounting for restaurants can uncover fraud
- Article
- 01 Sep 2023
- Anneliese Scherer
Restaurant employees carry out common fraud schemes, including various cash and inventory misappropriation schemes. The article runs through some of these and gives advice on how to prevent potential fraud and uncover financial irregularities.
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HMRC's crypto-asset tax framework 'not fit for purpose'
- Article
- 24 Jul 2023
Crypto-asset tax experts have disputed HMRC's proposed framework for taxing DeFi transactions, claiming it is unrealistic and oversimplified.
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Mexican VAT issues in the use of cryptocurrencies
- Article
- 17 Jul 2023
- Bruno Fregoso
Bruno Fregoso of Copper Wolf reports on Mexico's legislative attempts to grapple with the rising use of cryptocurrency, with potentially significant implications for both direct and indirect tax.
Exclusive
'Let's have a chat': Applying ChatGPT and other large language models to the practice of forensic accounting
- Article
- 01 Jul 2023
- Daniel Street, Joe Wick
This article introduces ChatGPT to the forensic accounting profession, demonstrates its capabilities, discusses its strengths and weaknesses, and provides five principles to effectively apply large language model tools to the accounting sector.
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Fraud brainstorming sessions and interviews in a remote world: Initial evidence
- Article
- 01 Jul 2023
- Gillian Rose Barnes, Dana R.Hermanson
This study provides initial evidence of how the sudden transition to remote work during the pandemic in March 2020 affected auditors' fraud risk assessment processes. The authors explore how auditors performing fraud-related interviews perceive the virtual process in comparison to pre-pandemic processes. The interviews also suggest that the remote environment is enhancing auditors’ personal flexibility but impairing the training of newer auditors.
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Is AI a Threat or Helper? Let's Chat about It
- Article
- 01 Jul 2023
- Jacob R. Hough
The article introduces ChatGPT, an advanced language model developed by OpenAI, and discusses its potential impact on forensic accounting. It explores how ChatGPT, along with artificial intelligence (AI), can enhance the efficiency and accuracy of tasks in accounting, auditing, tax, and forensic accounting.
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UK cryptoasset financial promotion rules: a paradigm shift
- Article
- 26 Jun 2023
- Konstantinos Adamos
Konstantinos Adamos of Revolut explains the changes the UK's cryptoasset financial promotion rules bring to the crypto market, and how firms should prepare.
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Digitalization and the prospects of cryptocurrency in Islamic finance
- Article
- 01 Jun 2023
- Robin Matthews, Issam Tlemsani
Are the principles of Islamic finance compatible with cryptocurrency? The authors investigate the extent to which cryptocurrency structure complies with the maxims of Islamic finance and the views of Islamic finance scholars. The challenges facing the introduction of cryptocurrency into Islamic finance are outlined.
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Pre-qualification and categorisation of block rewards of cryptocurrency consensus mechanisms in Swiss tax law
- Article
- 08 May 2023
- Marcel R Jung
Marcel R Jung of MLL Legal analyses the perspectives of two Swiss federal governmental bodies – along with several academic and legal sources – on the taxation of rewards earned by blockchain trans-action validators.
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Two truths and a lie: Introduction to deception detection
- Article
- 01 May 2023
- Julia Y.Davidyan, Jodi L.Gissel, Brian W.Huels
The authors present a learning activity to help accounting students identify common signs of deception that may be present in interactions during auditing or forensic accounting engagements. Students create a short, simple video as a base for the activity, then engage in a review of assigned materials, group discussion, and an individual written self-reflection.
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Taxation of cryptocurrencies in Luxembourg
- Article
- 17 Apr 2023
- Vincent Martin
Vincent Martin of Deloitte Luxembourg details Luxembourg's digital asset environment, as the country strives for a cryptocurrency-friendly tax landscape.
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Using algorithms to root out fraud
- Article
- 01 Feb 2023
- Daniel Butcher
The article discusses how finance professionals like management accountants can use algorithms to prevent or eliminate fraudulent activities in their organisations.
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Portuguese State Budget: the end of crypto El Dorado?
- Article
- 23 Jan 2023
- Maria Gouveia
Maria Gouveia of Morais Leitão, Galvão Teles, Soares da Silva & Associados reports that substantial changes have been introduced regarding the taxation of crypto-assets in Portugal.
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Who is Barry Silbert, the former crypto billionaire accused of accounting fraud?
- Article
- 10 Jan 2023
- John Hyatt
Fraud allegations against Barry Silbert follow Forbes' estimates that the crypto billionaire's fortune had evaporated. The article looks at the rise and fall of Silbert, who has been accused of defrauding some 340,000 crypto investors using Gemini Earn.
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Poirot, Pacioli, and Pedagogy: Using accounting history to build an introductory forensic accounting course
- Article
- 01 Dec 2022
- Francisco A.Badua
This article suggests an approach for introducing students to forensic accounting areas such as occupational fraud, corruption, cybercrime, money laundering, the Fraud Triangle, whistle-blowing, and giving testimony. A list of compelling 20th century fraud and cybercrime cases is provided, which can be used to capture students' imaginations and illustrate forensic accounting concepts.
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What CPAs need to know about NFTs
- Article
- 01 Oct 2022
- Stacey Ferris, Peter Rehm
By 2030 many companies and individuals may well have accounting and financial reporting challenges related to digital assets, including nonfungible tokens (NFTs). This article explores how NFTs work and what accountants need to know about NFTs for accounting purposes (written from a US perspective).
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The Fyre Fraud: A case exploring the dark triad personality
- Article
- 01 Aug 2022
- Megan F.Hess
A case study for accounting academics to introduce the concept of the 'dark triad' to auditing and forensic accounting students - a combination of Machiavellianism, narcissism, and psychopathic personality traits that have been associated with people who commit fraud. Students learn about this personality disorder by studying the events and the people associated with the Fyre Festival fraud.
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CFOs can help mitigate fraud risk
- Article
- 01 Jul 2022
- Daniel Butcher
CFOs who play an active role in fraud prevention help mitigate their organization’s risks related to unethical conduct. The article suggests steps that senior finance professionals can take to prevent fraud or at least mitigate the risk of it occurring in their organization.
Exclusive
Coin of the realm
- Article
- 01 May 2022
- Eileen Guo, Adi Renaldi
The article discusses the startup firm Worldcoin, particularly its marketing of its cryptocurrency by exchanging the digital currency in exchange for biometric information in several countries. The article describes the scanning process, privacy issues, and Worldcoin's pledge to delete the information following the ability of its artificial intelligence (AI) neural network to detect fraud.
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Using data visualization to help uncover fraud: An investigation of data revealed by the Wirecard scandal
- Article
- 01 Apr 2022
- Kathleen M.Bakarich
Wirecard, one of Germany’s largest financial services companies, had long been suspected of employing questionable accounting methods before its auditor publicly announced in 2019 that it could not confirm the existence of €1.9 billion in cash. Utilizing a series of internal spreadsheets published by the Financial Times, this article applies data visualization techniques to highlight intriguing trends and relationships in the data. This rare glimpse into internal company data provides a visual peek behind the curtain into an accounting scandal.
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Is Cryptocurrency the next supply chain finance tool?
- Article
- 01 Mar 2022
- Aaron Benningfield
Article discusses what impact cryptocurrency will have on supply chains and why it matters and is the early hype living up to expectations? Several use cases are provided that supply chain leaders can use to capitalise on Cryptocurrency for supply chain finance operations.
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Cybersecurity and forensic accounting join forces to combat criminals
- Article
- 27 Jan 2022
- Nathan Fisher, Eric Hines
How the skill sets of cybersecurity and forensic accounting experts can intertwine and be used collaboratively when cybersecurity issues come to light.
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Tax strategy: The taxation of NFTs
- Article
- 26 Jan 2022
- Mark A Luscombe
Article discusses tax issues arising from the form of cryptoasset known as Non-Fungible Tokens (NFTs)
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Non-Fungible tokens and copyright law
- Article
- 01 Sep 2021
- Lynne Lewis, Jane Owen, Hamish Fraser, Rohit Dighe
The article discusses how the edge of intellectual property (IP) law is the ambiguous relationship between non-fungible tokens (NFTs), a cryptographic tool using a suitable blockchain, and copyright law. It mentions that the commercial value of an NFT is in its ability to prove ownership and authenticity of the asset which it represents and NFTs can also be used to verify the authenticity of physical asset.
Exclusive
DAC Beachcroft analysis points to 'worrying trend' among expert financial witnesses
- Article
- 01 Sep 2021
The UK courts are becoming willing to dismiss valuation expert witness testimony from accountants when they sense a lack of direct relevant experience, law firm DAC Beachcroft suggests.
Displaying 1-30 of 83 results
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