Forensic Accounting in Matrimonial Divorce [Hardcover]

James A. DiGabriele (Author)

Book Description

ISBN-10: 1930217129 | ISBN-13: 978-1930217126 | Publication Date: January 31, 2005

Professionals in the field of marital dissolution are often faced with the challenging task of combining financial, accounting, and investigatory expertise together with an understanding of the legal process so as to assist in the disposition of legal matters. This book is intended for such practicing professionals, including, but not limited to, Certified Public Accountants, Certified Divorce Analysts, Divorce Financial Planners, Business Valuation specialists, etc. By capturing the essence of the factual economic circumstances associated with existing, pending, or contemplated marital litigation, the book enables practitioners to effectively and efficiently plan and perform their work.

Editorial Reviews

About the Author

James A. DiGabriele (Editor) James A. DiGabriele, CPA, CFE, CFSA, DABFA, MSM, MST, Cr.FA, CVA, is Partner/Managing Director of DiGabriele, McNulty & Co., LLC, West Orange, New Jersey, an accounting firm specializing in forensic/investigative accounting and litigation support. Mr. DiGabriele is a Certified Public Accountant, licensed in the State of New Jersey, a Certified Fraud Examiner, Certified Financial Services Auditor, Certified Forensic Accountant, and a Certified Valuation Analyst. Mr. DiGabriele is degreed as a Master of Science in Taxation from Seton Hall University and a Master of Science, Management/Finance from New Jersey Institute of Technology. Currently, Mr. DiGabriele is in the process of completing a Doctor of Professional Studies with concentrations in Economics and Management from the Lubin School of Business at Pace University in New York.

Excerpt. © Reprinted by permission. All rights reserved.

A few years ago R.T.Edwards, Inc.,the publisher of the Journal of Forensic Accounting,a nd its Editor-in-Chief, D.Larry Crumbley, conceived the idea for a Special Supplement on expert witnessing to accompany the journal.Today,their idea is a reality. It is with genuine appreciation and deep gratitude for their vision and dedication to this work, and their confidence and trust in me to assist them, that I introduce you to Expert Witnessing in Forensic Accounting. Included in this Supplement are eleven chapters written for the benefit of expert witnesses, consultants,and the attorneys that engage their services. The topics include advice on what to do and what not to do while testifying, how to succeed as an expert witness, roles of an accounting expert as witness and consultant, Daubert challenges, qualifying as an expert witness,understanding advocacy, working a case study, admonitions to counsel about timing and selection of expert witnesses, deposition and cross-examination strategies, and familiarity with privileged information and communications. Many years ago, under cross-examination while engaged as an expert witness for the defense,it occurred to me how very effective the federal prosecutor was at having me testify on behalf of the government! He knew I would answer every question truthfully no matter who was asking. As an attorney that had thoroughly prepared for cross-examination of an opposing expert, he inquired about my reputation and prior testimony. During his preparation for cross-examination,he would have learned beforehand, for example, that four criminal defense attorneys, who aggressively grilled me almost a decade earlier for six hours one day before a federal judge, failed to convince the judge that I allegedly violated the grand jury secrecy rule 6(e) while I was an IRS agent. As a result of obtaining background information about me from prosecutors, government agents and defense attorneys, he learned that I would respond truthfully to questions no matter who was asking or what the question. He skillfully made me his expert witness too. The preceding story reminds us that experts must tell the truth.More than a reminder,it permeates all that we do.It establishes our reputation, credibility and effectiveness. Our knowledge, skill, training and education can never substitute for our good name. Telling the truth is one of several commandments for expert witnesses to faithfully follow. This is where we begin your Supplement – with integrity. From here,you will learn to challenge assumptions,to pay attention to details, to refrain from advocacy, to gain confidence, to qualify as an expert, to know your client’s attorney, to prepare for testimony and to succeed as an expert. We end the supple-ment with a philosophical discussion about Daubert.It brings us full circle to where we started – with integrity. As you read through the chapters, you will get practical and timely advice from very experienced accounting experts, practitioners and educators who have taken the time to share their thoughts with you. They have joined together with one message in mind – to help you become better at what you do. Successful experts do not work in a vacuum. We learn from each other and benefit from our mistakes. And often, we should listen to what others have to say and contribute to their success as well as our ownby exchanging ideas, sharing experiences and encouraging discourse among us. This is the central theme of Expert Witnessing in Forensic Accounting. It is a learning experience to benefit from and to enjoy. Walter J.Pagano Guest Editor and Contributor April 2005

Product Details

• Hardcover: 208 pages
• Publisher: R.T. Edwards, Inc. (January 31, 2005)
• Language: English
• ISBN-10: 1930217129
• ISBN-13: 978-1930217126
• Product Dimensions: 9.2 x 6.2 x 0.8 inches
• Shipping Weight: 10.4 ounces (View shipping rates and policies)
• Average Customer Review: 4.0 out of 5 stars  See all reviews (3 customer reviews)
• Amazon Best Sellers Rank: #1,848,946 in Books (See Top 100 in Books)

Customer Reviews

Most Helpful Customer Reviews

4 of 4 people found the following review helpful:

5.0 out of 5 stars Fantastic Reading, August 18, 2005

By 

T. Piccone "T" (New Jersey) - See all my reviews

This review is from: Forensic Accounting in Matrimonial Divorce (Hardcover)

As a women who has gone through the divorce process I found this book facinating. This is a must read for the person going through the divorce process. In addition the practicing professional absolutely needs to have this book in their library. This is a one of a kind read that rarely comes along.

3.0 out of 5 stars collection of essays, March 6, 2010

By 

Snappy ""Sue"" (New York) - See all my reviews

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This review is from: Forensic Accounting in Matrimonial Divorce (Hardcover)

Somehow I did not realize that this book is a collection of a dozen essays by different authors on various financial topics that come up in divorce cases. A table of contents would have been most helpful. The papers of interest were: "The Role of Accountants in Divorce Cases," "Unreported Income and Hidden Assets," and "Factors to Consider Regarding Division of Non-Marital and Marital Assets for Divorce." Most, such as: "Litigating and Proving Child Support in High Asset or High Income Cases: What to do When a Heavy Hitter is at the Plate," were not very useful. The book is more appropriate for business-owning high-asset divorces with complicated compensation issues. As with any book, even one good new idea could be worth the price.

1 of 2 people found the following review helpful:

4.0 out of 5 stars Good information, August 7, 2005

By 

L. Johnston - See all my reviews
(REAL NAME)   

This review is from: Forensic Accounting in Matrimonial Divorce (Hardcover)

As a forensic accountant in divorce litigation, I find this book helpful. However, some of the content is a little basic for my personal needs, but good nonetheless.