• What is a Ponzi Scheme?

    Tracy Coenen explains exactly what a Ponzi scheme is: an investment scheme in which the promoter takes money from “investors” and promises to invest it. There is little to no real investment, and when it comes time to pay “returns” […]

  • Top Ways to Detect Fraud in Companies

    Tracy Coenen talks to a group of CPAs about the top ways fraud is detected within companies. The Association of Certified Fraud Examiners (ACFE) conducts a survey of its members every two years. It consistently finds that the most common […]

  • An Example of a Forensic Accountant Finding Fraud in a Divorce

    Tracy Coenen talks with Miles Mason, Esq. about a divorce case of his in which a forensic accountant was able to find significant financial frau d.

  • Financial Statement Fraud at Public Companies

    How prevalent is financial statement fraud in public companies? In this video, Tracy Coenen talks about the most recent COSO report on fraudulent financial reporting at U.S. public companies. The most common financial statement fraud that companies engaged in was […]

  • Using Bank Statements in Divorce Cases

    Bank statements can be a very valuable tool in child support and divorce cases, particularly when one party has not been forthcoming about income and expenses. We can look at deposits to draw conclusions about income, and the level of […]

  • Divorce Hidden Income: Using Bank Statements

    Bank statements can be incredibly useful when searching for hidden income during a divorce financial analysis. Both deposits and expenditures should be evaluated, and the process is explained in this video.

  • Testifying or Consulting Expert?

    Are you a testifying expert or a consulting expert in a litigation matter? Is there a difference in how you should maintain your file based on your designation? Tracy Coenen gives her advice.

  • What an Attorney Looks For in an Expert Witness

    Attorney Miles Mason talks about the characteristics he looks for in a potential expert witness, including qualifications, ability to explain concepts, and demeanor.

  • One Minute Primer on Ponzi Schemes

    In this one minute video, Tracy explains how Ponzi schemes work. They are also called pyramid schemes because the constant recruitment of new “investors” creates the shape of a pyramid, with many new investors required at the bottom of the […]

  • Calculating a Business Interruption Claim

    Tracy walks through the process of calculating a business interruption insurance claim, also called a business income loss. When a company is unable to operate for a period of time due to a covered loss (a fire, for example), its […]