My book Lifestyle Analysis in Divorce Cases: Investigating Spending and Finding Hidden Income and Assets has a section on the direct examination of financial expert witnesses, especially during depositions. The deposition is the time for the attorney to dig into […]

A divorcing couple has a premarital agreement, so everything is simple when it comes to dividing assets and paying maintenance, right? Of course not. Premarital agreements are rarely simple, and they become even more complicated when the language in the […]

One common misconception among small business owners is that fraud prevention is expensive. And like anything else in this world, it can be expensive. A company that strives to eliminate virtually all opportunities for fraud by employees can spend a […]

When parties are divorcing, it is not unusual for claims to be made about declining income or lack of assets. Tracy talks about some of the documents that could be used to refute these claims and to prove the existence […]

In high net worth divorce cases, there are often large volumes of data. The lifestyle analysis will rely on a detailed examination of bank, credit card, and investment statements. High levels of spending mean a large amount of data. In […]

Nearly every lawsuit has a financial component to it. In many cases, the issues surrounding the numbers have high stakes. Cases involving securities fraud, money laundering, tax fraud, investment fraud, and Ponzi schemes rely on an accurate tabulation and evaluation […]

We’ve all seen it before: A spouse owns and operates one or more businesses. Divorce is filed, and the “out” spouse is told that the businesses have little or no value. Further, there is no income available to pay support, […]

When a divorce is pending, it is not uncommon for one of the parties to manipulate the finances. Tracy discusses some common items that can be manipulated such as salary, selling assets to related parties, and more.

Tracy Coenen talks about the lifestyle analysis in divorce cases: what it is, and the basic uses for it.

It’s fun to talk about myths related to fraud investigations and forensic accounting. People get wrong ideas about what I do for a living, so let’s set the record straight on a few of the myths: Any accountant can do […]