Fluent Essays

- INTRODUCTION ( 2 pg )  -   Review of the Literature (need 3-4 pg )  - please read the file carefully   - please the journals’ manuscript preparation guidelines  - I have collected some information abut the topicTHE COMBINATION OF LAWYER AND FORENSIC ACCOUNTANT IN KSA Abstract (if you can add anything here I will finish this later ) this paper reports the views of accountants (SOCPA) and lawyer (attorneys) in KSA, concerning the perception of forensic accounting expert witness transparency. The results of Kruskal-Wallis tests comparing the 2 groups on their responses to each survey statement indicated that the 2 groups were…………. Key words (need 3-4) INTRODUCTION and Background (I need 2 to 1.5 pg ) Review of the Literature (need 3-4 pg ) · No less 15 References of (published Journal) · 5-4 citation from Journal of Forensic & Investigative Accounting (JFIA) because this where I am targeting to publish my paper . OBJECTIVE: ( pleas add more here ) The major objective of this paper is to find out How Saudi Arabias lawyer and forensic accountant can work cooperatively. RQ RQ: Why forensic accountant and lawyer (attorneys) in KSA Need Each Other? RQ: How should the attorney and the forensic accountant in Saudi Arabia work together? RQ: what value proposition lawyer (attorneys) will get, to be presented to a client when working in tandem with a forensic accountant? RQ: what optimal solution, attorneys and forensic accountants can bring when working together? Method: (pleas add more here and correct and fix the language ) The method adopted by this study is the survey design approach, online questionnaire was distributed to 500 CPAs accounting professionals, and 500 to lawyer (attorneys) in KSA in three major regions of Saudi Arabia. the questionnaire survey link was sent by email and different WhatsApp groups ,to the respondents across the chosen random sample of lawyer (attorneys )and accounting professionals CPA in KSA . 500 random e-mail addresses were retrieved from several membership databases and from a Google search using the term “forensic accountants”; 500 random e-mail addresses were retrieved from a Google search of attorneys practicing commercial litigation, economic damages, and matrimonial dissolution. These types of attorneys often use forensic accountants for expert opinions in cases involving commercial/economics damages, business valuation, and fraud. Results: (Will do this late ) Discussion: (Will do this late ) Conclusion: (Will do this late ) REFERENCE THE COMBINATION OF LAWYER AND FORENSIC ACCOUNTANT IN KSA Abstract (if you can add anything h er e I will finish this later ) this paper reports the views of accountants (SOCPA) and lawyer (attorneys) in KSA, concerning the perception of forensic accounting expert witness transparency. The results of Kruskal - Wallis tests comparing the 2 groups on their responses to each survey statement indicated that the 2 groups were … … … … . Key words (need 3 - 4) INTRODUCTION and Background ( I n eed 2 to 1.5 pg ) Review of Electronic copy available at: http://ssrn.com/abstract=1534705 1 An Empirical View of the Transparent Objectivity of Forensic Accounting Expert Witnesses. James A. DiGabriele Department of Accounting, Law & Taxation School of Business Montclair State University One Normal Avenue Montclair, NJ 07042 P (973) 655-7288 F (973) 243-2646 [email protected] [email protected] Abstract This paper reports the views of forensic accountants, attorneys, and accounting academics concerning the perception of forensic accounting expert witness transparency. The results of Kruskal-Wallis tests comparing the three groups on their responses to each survey statement indicated that the three groups were not equivalent in their responses to any of the nine items. In addition to the nonparametric Kruskal-Wallis tests, one-way ANOVAs were performed comparing the three groups on their mean response to these items. All one-way ANOVAs were statistically significant, confirming the results from the Kruskal-Wallis tests. A series of Mann- Whitney tests were performed comparing academics to forensic accountants, academics to attorneys, and forensic accountants to attorneys using a Bonferroni correction. Forensic accountants and attorneys differed on all survey items. Academics and forensic accountants differed on the majority of survey items. Electronic copy available at: http://ssrn.com/abstract=1534705 2 I. Introduction Forensic accounting experts may be classified within the following three groups; testifying expert, consulting expert, and fact witness. A testifying expert generally appears before a Trier of fact (Judge and/or Jury) and provides an opinion by deposition or testimony before the court. A consulting expert may consult on an attorneys work product by formulating strategy, reviewing documents, and additional support in resolving a case. When an accounting expert is called to testify as a fact witness, they are expected to offer only factual information regarding the case without rendering an opinion (Michaelson, 2005). The main differences lie between the testifying expert and consulting expert. The testifying expert must be mindful of the Daubert standard, which is codified in the Federal Rules of Evidence 702 and states; a witness may only testify if, the testimony is based upon sufficient facts or data, the testimony is the product of reliable principles and methods, and the witness has applied the principles and methods reliably to the facts of the case. Thereby creating an environment where an expert’s opinion should maintain a character of transparent objectivity. Conversely, a consulting expert owes objectivity to the client rather than the Trier of fact. A consulting expert may advocate their position on a client’s behalf (Michaelson, 2005). The perception of objectivity is an important element for a forensic accountant engaging in expert testimony. The transparMANUSCRIPT PREPARATION AND STYLE The American Accounting Association journals’ manuscript preparation guidelines follow The Chicago Manual of Style (16th ed.; University of Chicago Press). Another helpful guide to usage and style is The Elements of Style, by William Strunk, Jr., and E. B. White (Macmillan). Spelling follows Webster’s Collegiate Dictionary. TABLE OF CONTENTS I. Manuscript Formatting i. Word Document and General Manuscript Information ii. Title Page iii. Abstracts, Keywords, and Article Text Page ▪ Abstract ▪ Keywords ▪ Article Text iv. Section and Subsection Headings v. General Formatting ▪ Pagination ▪ Numbers ▪ Percentages ▪ Mathematical Notation ▪ Equations ▪ Footnotes vi. Tables and Figures II. Citations and References vii. Citations viii. Reference List ix. Sample Reference Entries x. Tax Journal Citations and Sample References III. Editorial Policies IV. Publications Policies xi. Policy on Prior Publication xii. Policies on Publication Ethics ▪ Authorship ▪ Plagiarism ▪ Data Integrity ▪ Citing Corrected Articles V. Title Page Example VI. Abstract, Keywords, and Article Text Page Example MANUSCRIPT FORMATTING Word Document and General Manuscript Information 1. All manuscripts must be in Microsoft® Word (.doc or .docx) and formatted in 12-point Times New Roman and double-spaced (except for indented quotations). 2. Manuscripts should be no longer than 7,000 words. That is, 30 pages of main text and an overall total not to exceed 50 pages including references, figures, tables, and appendices. The only exception is for Current Issues in Auditing, which has a maximum word count of 2,500. Manuscripts should be as concise as the subject and research method permit. 3. Set margins at 1 inch from top, bottom, and sides. 4. To promote anonymous review, authors must not identify themselves directly or indirectly in their papers or in experimental test instruments included with the submission. Single authors must not use the editorial “we.” 5. The American Accounting Association encourages use of gender-neutral language in its publications. 6. Experimental studies using human subjects must include a footnote that affirms approval has been granted by the institution at which the experiment took place. 7. A wide range of supplemental materials can be hosted on the AAA Digital Library including audio and/or video files, spreadsheets, financial reports, data sets, and full color versions of graphics appearing only as black and white in the journal pages. Authors are encouraged to provide supporting or additional materials as appropriate. These materials will be subject to normal editorial review and therefore should also not include author-identifying information. Title Page The title of the paper, preferred running head (maximum 115 characters and spaces), all authors’ names, affiliations, email addresses, and acknowEvery fraud examination is unique. As a result, the investigative techniques used often differ – including the parties involved in the investigation. For some investigations, the fraud examiner will perform the majority of the work, while in others a team of professionals will divide substantial roles in the process. One of the most common and important relationships in fraud examinations is the one between the fraud examiner and the attorneys involved, including inside counsel, external counsel and prosecutors. This course examines the role of fraud examiners and attorneys in an investigation, as well as the best way to develop those relationships in various circumstances. It also explores important topics including the involvement of prosecutors in a fraud examination, the process of gathering and handling evidence and communicating with and reporting to legal counsel. • Lesson 1: Introduction • Lesson 2: The Roles of Examiners and Attorneys • Lesson 3: Involvement of Law Enforcement in an Examination • Lesson 4: Planning the Examination • Lesson 5: Gathering and Handling Evidence • Lesson 6: Communications with Counsel • Lesson 7: Reporting to Counsel • Lesson 8: Testifying in Legal Proceedings Rewrite : this Many attorneys think that the forensic accountants are simply fraud investigators, yet that isn’t entirely a true statement. Forensic accounting is really much more than dealing with the numbers. We live in a new world that deals with the issues of financial collapses, economic downturns, growing occurrences of fraud, a litigious society and an expectation of quick results from peers, clients – and even friends and family. Attorneys have benefited from the business that this new world has generated, as well as the increase in government and regulatory scrutiny. Attorneys know that there is a value proposition to be presented to a client when working in tandem with a forensic accountant. Together, the attorney and forensic accountant can coordinate research needs and interpret the details uncovered. The combination of attorney and forensic accountant will help analyze complicated financial data, and will persuasively and effectively communicate results with a high degree of credibility. A maximum amount of team work is necessary for the just and proper results for the client whether it is in the advisory area, in a pre-litigation or a litigation scenario. Litigation often involves multiple, complex accounting and legal issues that overlap and intertwine. So, in this overly convoluted world, a client can maximize benefits, and minimize downsides, by retaining both an attorney and forensic accountant. Working together, attorneys and forensic accountants can bring about optimal solutions. Clients that work with one and exclude the other are putting themselves at risk, and subject themselves to possible breakdowns. So, when do the attorneys and the forensic accountants best work together? According to the AICPA (American Institute