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Journal articles on the topic 'Forensic economics'

Author: Grafiati

Published: 4 June 2021

Last updated: 31 July 2024

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1

Zitzewitz, Eric. "Forensic Economics." Journal of Economic Literature 50, no. 3 (September 1, 2012): 731–69. http://dx.doi.org/10.1257/jel.50.3.731.

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A new meta-field of “forensic economics” has begun to emerge, uncovering evidence of hidden behavior in a variety of domains. Examples include teachers cheating on exams, road builders skimping on materials, violations of U.N. sanctions, unnecessary heart surgeries, and racial biases in employment decisions, traffic stops, auto retailing, and even sports judging. In each case, part of the contribution of economic analysis is in uncovering evidence of wrongdoing. Although research questions differ, forensic economic work shares commonalities in approaches and limitations. This article seeks to draw out the common threads, with the hope of stimulating further research across fields. (JEL K13)

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2

Riley, Stephen T. "The Economic Consultant in Forensic Economics." Journal of Forensic Economics 2, no. 3 (August 1, 1989): 1–17. http://dx.doi.org/10.5085/0898-5510-2.3.1.

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3

Tinari, Frank D. "The Socio‐economic Order and Forensic Economics." International Journal of Social Economics 20, no. 8 (August 1993): 4–11. http://dx.doi.org/10.1108/03068299310044399.

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4

Horlachuk, A. "Theoretical and methodological foundations of forensic economics." Theory and Practice of Forensic Science and Criminalistics 23, no. 1 (July 27, 2021): 300–310. http://dx.doi.org/10.32353/khrife.1.2021.23.

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In modern conditions, the need to increase efficiency of forensic expert activity in economic field depends on development of theoretical and methodological base of forensic economics, interpretation of this economic and legal category in legislative field and determination of the system-forming factor of totality of forensic examinations. While systematizing scientific content, the main key issues related to theoretical development foundations of this type of forensic science are considered. The key informative informational blocks of forensic economics are highlighted: the first block is procedural nature of forensic examination assignment and conducting; second block is the use of specific expertise in the field of economics; third block is the topic of forensic economic examination; fourth block is the purpose of the results of economic research. An attempt has been made to improve interpretation of forensic economics as an economic andlegal category, as well as to substantiate its classification on the basis of dividing social production into material and non-material fields that are studied by the corresponding economic sciences. Thanks to the use of dialectical method, it is substantiated that solution to this methodological issue lies in the field of material production. Consideration of the relations between the economy and other fields of social activity demonstrated that economy is primary that allowed, as a result of the division of social production into the field of material production (material goods and material services; object of economic relations has a materialized form) and intangible production (intangible goods and intangible services; object economic relations has a non-material form) to determine the system-forming factor of various types of forensic economic examinations.

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5

Feldman, Allan M. "Discounting in Forensic Economics." Journal of Forensic Economics 3, no. 2 (March 1, 1990): 65–71. http://dx.doi.org/10.5085/0898-5510-3.2.65.

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6

Schap, David. "Forensic Economics: An Overview." Eastern Economic Journal 36, no. 3 (June 2010): 347–52. http://dx.doi.org/10.1057/eej.2010.27.

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7

Asnis, A. Ya, M. A. Ivanova, and Sh N. Khaziev. "Forensic Valuation of Intellectual Property." Theory and Practice of Forensic Science 14, no. 3 (October 23, 2019): 40–45. http://dx.doi.org/10.30764/1819-2785-2019-14-3-40-45.

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Valuation of objects of intellectual property can be important when considering civil disputes, criminal cases of copyright and related rights infringements, criminal bankruptcies, cases of administrative offenses (violations of copyright and related rights, inventor’s and patent rights). At present, there is no generally accepted and accessible methodology of forensic valuation of intellectual property items.The main aspects of the forensic valuation of intellectual property are reviewed. It is shown that when assessing the value of intellectual property special knowledge should be applied in the field of forensic merchandising expertise, forensic economics, as well as other kinds and types of forensic expertise according to the characteristics of the intellectual property in question: forensic trace evidence analysis, computer forensics, forensic linguistics, forensic materials analysis, etc. It is necessary to develop and implement a new type of forensic examination in the forensic institutions of the Ministry of Justice of the Russian Federation - forensic examination of intellectual property which will also include the value assessment of such objects.

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8

Cho, Sung Ick. "Proving Cartels and Forensic Economics." Korean Journal of Industrial Organization 26, no. 3 (September 30, 2018): 87–124. http://dx.doi.org/10.36354/kjio.26.3.4.

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9

Ireland, Thomas R. "The Daubert Decision And Forensic Economics." Journal of Forensic Economics 10, no. 2 (January 1, 1997): 121–26. http://dx.doi.org/10.5085/jfe.10.2.121.

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10

Schinkel, M. P. "FORENSIC ECONOMICS IN COMPETITION LAW ENFORCEMENT." Journal of Competition Law and Economics 4, no. 1 (October 22, 2007): 1–30. http://dx.doi.org/10.1093/joclec/nhm033.

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11

KOPPL, ROGER. "Organization economics explains many forensic science errors." Journal of Institutional Economics 6, no. 1 (January 25, 2010): 71–81. http://dx.doi.org/10.1017/s1744137409990245.

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Abstract:Judge Posner (2010) has identified an important lacuna in law and economics, namely a tendency to ignore organization theory. I will apply the tools of organization theory to an area almost completely neglected in law and economics, forensic science. Posner points us to tools we should make use of; I am pointing to an application we have neglected. Forensic science today is characterized by a twofold monopoly. First, evidence is typically examined by one crime lab only. Second, that same lab will normally be the only one to offer an interpretation of the results of the examination it performs. Crime labs today are typically organized under law enforcement agencies, which may create conscious and unconscious biases in favor of police and prosecution. These organizational features of forensic science today encourage errors and wrongful convictions.

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12

Nortje, Jacobus Gerhardus J., and Daniel P. Bredenkamp. "A generic investigation process for South African commercial forensic practitioners." Journal of Financial Crime 27, no. 2 (January 20, 2020): 587–600. http://dx.doi.org/10.1108/jfc-06-2019-0077.

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Purpose The purpose of this paper is to critically analyse and discuss the identification of a generic investigation process to be followed by the commercial forensic practitioner in South Africa. Design/methodology/approach This paper is a cross-sectional design that commenced with a review of the current available literature, highlighting the different approaches, processes and best practices used in local and international forensic practices. The methodology includes primary data collected with questionnaires from commercial forensic practitioner (N = 75) process users. Findings This paper identifies the following five distinct categories in the forensic investigation process, with sub-processes, namely, initiation, planning, execution, reporting and reflection. Research limitations/implications The study focuses only on the South African members of the Institute of Commercial Forensic Practitioners (ICFP) fraternity in South Africa as the ICFP is a leading body that, through membership, offers a recognised professional qualification in commercial forensics. Practical implications An investigation process for commercial forensic practitioners in South Africa could be used by the ICFP that would provide a governance structure for the ICFP. Originality/value The originality of this paper lies in setting out of an account of forensic accounting processes and best practices nationally and internationally. The missing knowledge is that no such research is known to have been conducted in South Africa. Currently, to the authors’ knowledge, no formalised investigation process exists. The contribution of the study is that by using an investigation process, it may enhance the quality of forensic investigations and contribute to the successful investigation and prosecution of commercial crime in South Africa that will be beneficial to all stakeholders.

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13

Ritter, Jay R. "Forensic Finance." Journal of Economic Perspectives 22, no. 3 (July 1, 2008): 127–47. http://dx.doi.org/10.1257/jep.22.3.127.

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During popular prime-time television shows, forensic investigators use specialized but wide-ranging scientific knowledge of chemical trace evidence, bacteria, DNA, teeth, insects, and other specialties to collect and sift evidence of possible crimes. In economics and finance, forensic investigators apply their own specialized knowledge of prices, quantities, timing, and market institutions—and sometimes discover or substantiate evidence that is used by regulatory or criminal enforcement agencies. In this article, I will discuss four recent topics in forensic finance, all of which have attracted media attention: 1) the late trading of mutual funds, 2) stock option backdating, 3) the allocation of underpriced initial public offerings to corporate executives, and 4) changes in the records of stock analyst recommendations. In most of these cases, once certain practices or patterns have been publicized, financial industry practice has changed.

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14

Rosenbaum, David I., David Schap, and Michael R. Luthy*. "2017 Survey of NAFE Members: Their Methods, Estimates, and Perspectives." Journal of Forensic Economics 27, no. 1 (January 1, 2018): 35–61. http://dx.doi.org/10.5085/438.1.

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Abstract In January 2017, 565 e-mail invitations to complete an electronic survey were sent to NAFE (National Association of Forensic Economics) members, with libraries and attorneys excluded. The return rate was 33.1%. The survey covered many of the major topics included in earlier surveys, such as values of important economic variables (e.g., discount rates), trends in the practice of forensic economics (e.g., personal sources of earnings), and open-ended questions concerning ethics and reactions to the survey instrument. The survey also included several new or reworded questions, including a series of questions regarding members' education and level of professional activity designed to enhance their knowledge related to forensic practice.

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15

Ireland, Thomas R. "Categories of Time Use for Forensic Economics." Journal of Forensic Economics 14, no. 1 (December 1, 2001): 23–34. http://dx.doi.org/10.5085/0898-5510-14.1.23.

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Slesnick, Frank, and Frank D. Tinari. "Teaching Forensic Economics in the University Curriculum." Journal of Forensic Economics 14, no. 3 (September 1, 2001): 243–60. http://dx.doi.org/10.5085/0898-5510-14.3.243.

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17

Schap, David. "Introduction to the Symposium on Forensic Economics." Eastern Economic Journal 36, no. 3 (June 2010): 344–46. http://dx.doi.org/10.1057/eej.2010.26.

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Tinari, Frank D. "The Practice of Forensic Economics: An Introduction." Eastern Economic Journal 36, no. 3 (June 2010): 398–406. http://dx.doi.org/10.1057/eej.2010.29.

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19

Grosse, Scott D., and Kurt V. Krueger. "The Income-Based Human Capital Valuation Methods in Public Health Economics Used by Forensic Economics." Journal of Forensic Economics 22, no. 1 (January 1, 2011): 43–57. http://dx.doi.org/10.5085/jfe.22.1.43.

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Abstract This paper surveys the development of income-based human capital methods in public health economics which, with the exception of worklife expectancy, forms the methodological core of forensic economics. The main differences in the application of human capital valuation between the two disciplines are the use of statistical population averages and gross costs in public health economics and individual-specific estimates and net costs in forensic economics. The paper provides examples of the public health economics application of the human capital approach in cost-of-illness (COI) analyses of disease or injury, disability, and premature mortality with specific discussion of cerebral palsy.

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20

Dewi, Herlina Rahmawati, Mahmudi Mahmudi, and Arienda Sausan Sekardevi. "STUDENT'S ETHICAL JUDGMENT TOWARDS ACCOUNTING FRAUD: DOES FORENSIC ACCOUNTING COURSE MATTER?" Nominal: Barometer Riset Akuntansi dan Manajemen 10, no. 2 (September 29, 2021): 271–92. http://dx.doi.org/10.21831/nominal.v10i2.38878.

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Abstrak: Penilaian Etis Mahasiswa Terhadap Kecurangan Akuntansi. Penelitian ini bertujuan untuk mengetahui pengaruh mata kuliah akuntansi (audit) forensik, status sosial ekonomi, kinerja akademik, dan jenis kelamin pada penilaian etis mahasiswa tentang kecurangan akuntansi. Populasi penelitian ini adalah seluruh mahasiswa akuntansi aktif angkatan tahun 2014-2016 di Fakultas Bisnis dan Ekonomi Universitas Islam Indonesia. Penelitian ini menggunakan data dari sampel sebanyak 120 responden yang dikumpulkan menggunakan metode purposive sampling. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi linier berganda. Studi ini menemukan bahwa mata kuliah akuntansi forensik (audit), status sosial ekonomi, dan kinerja akademik memiliki pengaruh positif dan signifikan terhadap penilaian etis mahasiswa tentang kecurangan akuntansi. Sebaliknya, jenis kelamin tidak mempengaruhi penilaian etis mahasiswa tentang kecurangan akuntansi. Hasil penelitian ini memberikan pencerahan bahwa mata kuliah akuntansi forensik memiliki peran yang sangat penting dalam memperbaiki pertimbangan etis mahasiswa terhadap kecurangan akuntansi. Selain itu, mahasiswa dengan kemampuan akademik yang tinggi dan tingat sosial ekonomi yang tinggi cenderung memiliki pertimbangan etika yang lebih baik. Hal ini menunjukkan bahwa kemampuan bernalar yang baik dan rasional serta kecukupan ekonomi dapat menurunkan kecurangan akuntansi. Kata kunci: mata kuliah akuntansi forensik, status sosial ekonomi, kinerja akademis, jenis kelamin, penilaian etis, kecurangan akuntansi Abstract: Student's Ethical Judgment Towards Accounting Fraud. This study aims to determine whether forensic accounting (audit) courses, socioeconomic status, academic performance, and gender affect students' ethical judgments concerning accounting frauds. This study's population was all active accounting students from 2014-2016 at the Faculty of Business and Economics, Universitas Islam Indonesia. This study uses the purposive sampling method and collects the data from 120 respondents. The data analysis technique used in this study is multiple linear regression analysis. This study found that forensic accounting (audit) courses, socioeconomic status, and academic performance positively and significantly influence students' ethical judgments concerning accounting fraud. In contrast, gender did not affect the students' ethical judgments concerning accounting frauds. The results of this study provide insight that forensic accounting course have a very crucial role in improving students' ethical judgment against accounting fraud. In addition, students with high academic abilities and high socioeconomic levels tend to have better ethical judgments. This means that good and rational reasoning ability and economic adequacy can reduce accounting fraud. Keywords: forensic accounting course, socioeconomic status, academic performance, gender, ethical judgment, accounting fraud

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21

Slyusarenko, Viktoriya, Oleksiy Khomutenko, and Svitlana Tarasyutina. "Conducting Forensic Multidisciplinary Examinations and Sets of Forensic Examinations Using Specific Expertise in Economics." Theory and Practice of Forensic Science and Criminalistics 34, no. 1 (March 29, 2024): 209–22. http://dx.doi.org/10.32353/khrife.1.2024.12.

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The quality of forensic examination depends on a forensic expert’s qualification and his/her in-depth and responsible research on objects, the investigation of which arose during pre-trial investigation or trial. Currently, expert methodologies for conducting multidisciplinary forensic economic examinations and sets of forensic examinations require improvement, especial-ly in light of wartime conditions. Multidisciplinary examination reflects contemporary theoretical trends by integrating legal norms into practical application to address urgent tasks in pre-trial investigations and court proceedings. The most efficient approach is to use a set of methods and technical means that give rise to new branches of scientific knowledge, determine the regularities of their practical significance, and establish interdisciplinary links. At the same time, multidisciplinary examination demonstrates high efficiency and broad possibilities through the combined and synthesized application of knowledge from diverse scientific fields and technical tools in addressing tasks assigned to a forensic expert. Sequential conduct of various types of forensic examinations during the resolution of multidisciplinary tasks in some cases ensures the reliability of expert conclusions and optimizes the judicial process. Multidisciplinary examination conclusions have a varied impact on the decisions made by the parties to the dispute. Therefore, improving the methodology of conducting multidisciplinary forensic examinations or sets of forensic examinations during the resolution of complex issues, which often arise in conditions of martial law, is relevant. This allows for the determination of unified approaches to addressing problematic aspects of such research.

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22

Tinari, Frank D. "A Comment on George DeMartino's “Professional Economic Ethics: The Posnerian and Naïve Perspectives”." Journal of Forensic Economics 25, no. 1 (April 1, 2014): 91–97. http://dx.doi.org/10.5085/jfe.25.1.91.

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Abstract The DeMartino (2013) paper provides a provocative and informative review of the key aspects of the ethical problems faced by applied economists. The purpose of this Comment is not to challenge the contrasts drawn by the author between the two ethics perspectives. Rather, it is our intent to examine more closely the ethical issues that forensic economists may potentially encounter, as identified by the author. DeMartino's paper is rather ambiguous with respect to forensic economic ethics. On the one hand, the paper states that the pressures upon forensic economists are more powerful than those faced by other applied economists; yet, the paper identifies some reasons explaining why there are mechanisms that reduce such pressures.This Comment argues that the author has already identified the broad parameters that explain why ethical problems are less severe for practicing forensic economists. This Comment also expands upon the reasons for this more favorable situation. As a result, the author's conclusion that economics “today is a rogue profession” is excessively broad for two reasons: (1) the focus of the paper is on applied economics, not the entire economics profession, and (2) the phrase would more accurately be stated as: some but not all applied economics comprise a rogue profession.

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23

Alhusban, Ahmad Abed Alla, Haitham A. Haloush, Hashem Alshurafat, Jebreel Mohammad Al-Msiedeen, Ali Abdel Mahdi Massadeh, and Rawan J. Alhmoud. "The regulatory structure and governance of forensic accountancy in the emerging market: Challenges and opportunities." Journal of Governance and Regulation 9, no. 4 (2020): 149–61. http://dx.doi.org/10.22495/jgrv9i4art13.

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Forensic accounting is a rather vague term that combines the investigative role with the adversarial role of accountants (Botes & Saadeh, 2018). Jordan lacks regulatory provisions for forensic accountants. Nevertheless, the profession is indirectly exercised in Jordan without giving special legal attention to such job title. Consequently, forensic accounting services are performed with minimal service quality from those who are not specialists in the field. Since forensics accountant involves to assist in legal matters (Arslan, 2020), this research examines the available regulations, standard laws, and codes of conduct that might guide a forensic accountant in performing forensic accounting services in Jordan. Furthermore, this article investigates the applicability of the general rules of contract and tort law in addition to the Companies Act in order to provide adequate protection for forensic accountants in Jordan. As far as the authors are aware, the issue of forensic accounting in Jordan has not been researched comprehensively in a theoretical and institutional fashion before from technical and legal standpoints. This article represents the first attempt to examine the issues arising in this difficult and important subject, and the findings of this research can serve as a prototype for other Arab and developing countries.

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Luthy, Michael R., Michael L. Brookshire, David Rosenbaum, David Schap, and Frank L. Slesnick. "A 2015 Survey of Forensic Economists: Their Methods, Estimates, and Perspectives." Journal of Forensic Economics 26, no. 1 (December 1, 2015): 53–83. http://dx.doi.org/10.5085/0898-5510-26.1.53.

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Abstract In January 2015, 590 e-mail invitations to complete an electronic survey were sent to NAFE (National Association of Forensic Economics) members. The response rate was approximately 33%, almost nine percentage points higher than the last paper survey administered in 2003. The survey covered many of the major topics included in earlier surveys, such as values of important economic variables (e.g., discount rates), trends in the practice of forensic economics (e.g., personal sources of earnings), and open-ended questions concerning ethics and reactions to the survey instrument. On the 2015 Survey instrument there were several new questions concerning such matters as how forensic economists perceive the role of vocational (rehabilitation) experts, the effects of the Affordable Care Act on loss estimates, how members charge for their services, and the size of respondents' practices.

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25

Avalos, Antonio, R. Sean Alley, and Philip T. Ganderton. "Assessing Economic Damages in Personal Injury and Wrongful Death Litigation: The State of New Mexico." Journal of Forensic Economics 28, no. 1-2 (September 1, 2019): 211–26. http://dx.doi.org/10.5085/jfe-455.

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Abstract This article contributes to the Journal of Forensic Economics series on economic damages assessment in individual states by presenting the framework for calculating economic damages in personal injury and wrongful death actions in the State of New Mexico. Topics covered include a review of the New Mexico state court system, procedural rules regarding expert testimony and related discovery, wrongful death and personal injury relevant economic damages calculations, and testimony regarding value of life damages. Other topics relevant to the practicing forensic economist are also discussed.

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Vinogradova, Marina M., and Natal’ya N. Bondar'. "INTERNATIONAL COOPERATION IN FORENSIC ECONOMICS: PROBLEMS AND SOLUTIONS." Theory and Practice of Forensic Science 13, no. 1 (April 2, 2018): 115–20. http://dx.doi.org/10.30764/1819-2785-2018-13-1-115-120.

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27

Johnson, Walter D. "Qualifications, Ethics and Professional Responsibility in Forensic Economics." Journal of Forensic Economics 4, no. 3 (September 1, 1991): 277–85. http://dx.doi.org/10.5085/0898-5510-4.3.277.

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Brookshire, Michael L. "An Agenda for Future Research in Forensic Economics." Journal of Forensic Economics 4, no. 3 (September 1, 1991): 287–96. http://dx.doi.org/10.5085/0898-5510-4.3.287.

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29

Depperschmidt, Thomas O. "Ethics In Forensic Economics: Evidence And Remedy Issues." Journal of Forensic Economics 7, no. 2 (March 1, 1994): 159–69. http://dx.doi.org/10.5085/0898-5510-7.2.159.

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30

Johnson, Walter D. "Ethics In Forensic Economics: A Reply To Depperschmidt." Journal of Forensic Economics 8, no. 3 (January 1, 1995): 289–91. http://dx.doi.org/10.5085/0898-5510-8.3.289.

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31

Vernarelli, Michael J. "Forensic Economics: Assessing Personal Damages in Civil Litigation." Journal of Forensic Economics 27, no. 1 (January 1, 2018): 93–95. http://dx.doi.org/10.5085/433.1.

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32

Horlachuk, Oleksii. "DEVELOPMENT OF FORENSIC ECONOMIC EXPERTISE IN THE CONDITIONS OF GLOBALIZATION OF ECONOMIC RELATIONS." INNOVATIVE ECONOMY, no. 4 (2022): 119–24. http://dx.doi.org/10.37332/2309-1533.2022.4.16.

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Purpose. The aim of the article is the consideration of the functioning of forensic economic expertise in the conditions of globalization of economic relations and determination of priority directions for its development. Methodology of research. The theoretical and methodological basis of the research is the scientific works of expert economists, regulatory and legal acts. In the research process, the following general scientific methods were used: analysis and synthesis, generalization – to determine the conditions for the development of forensic economic expertise, which were formed under the influence of the globalization of economic relations; abstract and logical – for forming conclusions and proposals. Findings. The essence of financial and economic globalization, which is decisive among the types of globalization, the stages of its development, the processes of transformation of forensic economic expertise related to it, as well as economic violations that are carried out in the conditions of globalized economic relations and have a steady tendency to complication, and on which judicial and investigative bodies, if necessary, appoint forensic economic examinations. It is substantiated that the spread of international standards of forensic expert activity in the field of economics is limited by the action of objective endogenous factors (peculiarities of the economy, differentiation of the economic development of countries, property relations), which are key in solving this issue. Originality. The study of the development of forensic economic expertise in the conditions of the globalization of economic relations was further developed. Practical value. The proposed main endogenous influencing factors can be taken into account when harmonizing the principles of the development of forensic economic expertise with international requirements. Key words: globalization of economic relations, forensic economic expertise, transnational corporations, international economic integration, harmonization of legislation.

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Panchenko, Nataliya, Irina Нordiіenko, and Olga Grek. "Forensic Economics Regarding Fuel Accounting in Armed Forces of Ukraine." Theory and Practice of Forensic Science and Criminalistics 27, no. 2 (December 22, 2022): 103–19. http://dx.doi.org/10.32353/khrife.2.2022.08.

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Theoretical best practices of forensic experts on peculiarities of fuel accounting in transport and defense fields has been studied and a list of legislative and regulatory acts regulating the procedure for accounting, movement and write-off of fuel and lubricants in military units is given. The authors aimed to highlight the issue of fuel accounting in conditions of martial law and Russian military aggression, document effective use of fuel by military units of the Armed Forces of Ukraine and territorial defense while carrying out combat missions. Research objects of forensic economic examinations are summarized, range of powers granted to experts while conducting such examinations is outlined. Peculiarities of the accounting and movement of military property that are characteristic of the rules for receiving, accounting, issuing and writing off material assets in Armed Forces of Ukraine are indicated. The issues and tasks solved by forensic experts while forensic economic examinations related to accounting and use of fuel by military units of Armed Forces of Ukraine are defined. The list of legislative and normative legal acts that should be guided by forensic economists in their professional activities while accounting for military property, is presented. Attention has been drawn to the unsettledness of some issues of such accounting (for example when some legislative acts have lost their validity, and new ones have not been adopted instead) causing certain difficulties. The main types of accounting of military property (quantitative and qualitative accounting; accounting of military property in numerical and value indicators) are highlighted and disclosed.

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Brookshire, Michael L., and Frank L. Slesnick. "A Reply to “A Comment on Self-Consumption in Wrongful Death Cases: Decedent or Family Income?”." Journal of Forensic Economics 24, no. 1 (April 1, 2013): 113–15. http://dx.doi.org/10.5085/jfe.24.1.113.

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Abstract This Reply responds to a comment made to our article titled “Self-consumption in Wrongful Death Cases: Decedent or Family Income?” published recently in the Journal of Forensic Economics 2009. The Comment's two main points are that our definition of the “make-whole” doctrine is not exclusive and the forensic economic literature is not able as yet to forecast total household income. It is our contention that the first point is simply incorrect and that the second point, although containing some validity, does not justify using a method of calculating economic loss just because the forensic economist will find it difficult to forecast the earnings of two individuals rather than one individual.

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Khaziev, S. N. "Economic Category of 'Value' in Criminal Law and Forensic Science." Theory and Practice of Forensic Science 14, no. 1 (April 10, 2019): 13–23. http://dx.doi.org/10.30764/1819-2785-2019-14-1-13-23.

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The main provisions of Criminal Law relating to the economic category of ‘value’ are discussed in the article. Text analysis of the Criminal Code of the Russian Federation indicates the need for a uniform understanding of this category, regardless of the criminal law. During the investigation and trial of many types of crimes appraisement is signifcant and needs a deeper comprehension. While appointment, production and evaluation of forensic examinations, the resolution of which raises the question of valuation, inevitable complications arise due to the intricacy of determining the content of the specialized knowledge necessary for their implementation. The main provisions of Criminal Law relating to the economic category of ‘value’ as well as the interpretations of the Supreme Court of the Russian Federation concerning value determination in the Criminal Law are discussed in the article. The inadmissibility of forensic appraisal examinations appointment and conduct is justifed, since the goals and norms of the legislation on appraisal and appraisal activities do not always correspond to the tasks and methods of forensic expert valuation of goods, services, cultural values. The necessity of development of new and improvement of existing forensic expert valuation methods in the framework of such examinations as forensic product examination, forensic economics, construction forensic etc. is presented.

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Liodorova, Jūlija, Jūlija Barkauskas, and Ruta Šneidere. "Detecting Asset Misappropriation: Forensic Accounting." SOCRATES. Rīgas Stradiņa universitātes Juridiskās fakultātes elektroniskais juridisko zinātnisko rakstu žurnāls / SOCRATES. Rīga Stradiņš University Faculty of Law Electronic Scientific Journal of Law 2, no. 20 (2021): 287–300. http://dx.doi.org/10.25143/socr.20.2021.2.287-300.

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The main task of the investigation of asset misappropriation is the correct classification of a crime: identification of the fact of misappropriation and determination of the amount of misappropriated assets. Specificity of asset diversity, asset accounting requirements, and a wide range of misappropriation opportunities require specialised knowledge in accounting and economics that investigators often lack. The aim of the study is to increase the knowledge of investigators in forensic accounting in order to increase effectiveness of investigations in detecting asset misappropriation. In this article, the authors, Latvian and Lithuanian accounting experts, talk about typologies of asset misappropriation and ways to detect misappropriation. The authors have compiled a list of red flags for misappropriation of assets and proposed an algorithm for determining the shortage or surplus of assets using forensic accounting methods. Research methods include: qualitative and quantitative methods of economic science, analysis of international standards and scientific literature, and graphical analysis.

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MARTYNOVA, Liliia, and Valeriia YAKIMIVA. "Theoretical aspects of determining the content of forensic economic expertise." Economics. Finances. Law, no. 2 (February 21, 2020): 6–10. http://dx.doi.org/10.37634/efp.2020.2.1.

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Introduction. At the present stage, the reforms being implemented in Ukraine are often accompanied by an increase in crime in the economic and financial spheres. And this poses the greatest and real threat to Ukraine's national security. In order to identify illegal economic activity and gather evidence in criminal proceedings, it is necessary to possess not only legal knowledge, but also special – economic. Therefore, forensic economic examinations can be considered as the most effective measure of gathering evidence on economic crime. The purpose of the paper is to study and analyze the main scientific and practical approaches regarding the interpretation of the content and essence of the concept of "forensic economic expertise." Results. In order to achieve this objective, the article identified and achieved the following objectives: Analysis and evaluation of approaches of domestic and foreign scientists and practitioners regarding the definition and interpretation of the concept of forensic economic expertise; Components of forensic and economic expertise have been identified. The methodological basis of the study was terminological analysis, which was used to disclose and clarify theoretical provisions that reveal the essential nature, peculiarities and nuances of scientists "views on the interpretation of the concept of forensic economic expertise; The method of scientific abstraction and concretization - with the author 's formulation of the constituent parts of forensic economic expertise and the formulation of the author 's definition of the concept of forensic economic expertise; Abstract-logical method – to formulate theoretical generalizations and conclusions of the study. Conclusion. Thus, according to the results of the study, there is no common position among scientists and practitioners on the definition of forensic economic expertise; It is noted that the definition of the essence of forensic economic expertise is divided by scientists into the following categories, such as: science, part of the study, method, process, type, procedural form; Attention was drawn to the homonymity in the interpretation of the concept of forensic economic expertise; The need for legislative consolidation of the concept of forensic economic expertise and its further elaboration is proposed and justified; Based on an analysis of the definitions of expertise and judicial economics, an author 's definition of forensic economic expertise has been proposed; The need for new theoretical developments and differentiation of existing scientific views and approaches regarding the interpretation of the content of forensic economic expertise is justified, which, in turn, will allow to expand the range of their functional purpose and increase the efficiency of practical application.

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Sarygina, Elina Sergeevna. "Peculiarities of the tactics of commissioning forensic tax audit." Юридические исследования, no. 7 (July 2020): 1–12. http://dx.doi.org/10.25136/2409-7136.2020.7.33595.

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The subject of this article is the scientific and organizational-methodical patterns of forensic audit in conducting research on the objects of accounting processes of an economic entity, which describe records on the due and listed tax obligations seized by the Federal Tax Service to the government and (or) municipal formations. Special attention is given to the tactics of assigning such research in the criminal proceedings. In the course of this study, the author applied the comparative-analytical and system-structural methods of scientific cognition, as well as interdisciplinary approaches, since the study required knowledge of procedural and substantive law, forensic science, theory of forensic audit, economics and normative legal regulation regulation of the accounting processes of economic entities, which determined comprehensive character of this research. The author attempted to examine the forensic tax audit as an independent type of economic audit, which includes subject, object, goals and scientific-methodical recommendations for law enforcement agencies in commissioning such audits. The article describes the fundamental principles of private theory of forensic tax audit, which did not receive due attention within the scientific literature. The proposed recommendations are aimed at unification of investigative and judicial practices on commissioning and assessment of application of the results of forensic tax audit.  A comprehensive perspective upon the forensic tax audit and its current status is essential for its implementation by investigators, courts or investigating officers in criminal proceedings. The result of this work lies in formulation of recommendations for law enforcement agencies on the peculiarities of tactics used in commissioning forensic tax audit to state and non-state forensic audit institutions relating to peculiarities of preparing the objects of investigation, specificity of questions submitted to resolution by a forensic expert. A list of questions for forensic tax audit is presented.

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Langelett, George, and Scott Fausti. "A Supplement to “Assessing Economic Damages in Personal Injury and Wrongful Death Litigation: The State of South Dakota”." Journal of Forensic Economics 21, no. 2 (January 1, 2010): 195–97. http://dx.doi.org/10.5085/jfe.21.2.195.

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Abstract In the Fall 2007 issue of the Journal of Forensic Economics Ralph J. Brown and Erik L. Olsen outline case law relevant for forensic economics in the areas of personal injury and wrongful death litigation in the State of South Dakota. This note supplements Brown's and Olsen's work by discussing three additional issues of which readers should be aware before practicing forensic economics in the State of South Dakota. These issues are: the statutory pre-judgment interest rate, the required discount rate in workmen's compensation cases, and the statutory increase in compensation in workmen's compensation cases.

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Slesnick, Frank L., Michael R. Luthy, and Michael L. Brookshire. "2012 Survey of Forensic Economists: Their Methods, Estimates, and Perspectives." Journal of Forensic Economics 24, no. 1 (April 1, 2013): 67–99. http://dx.doi.org/10.5085/jfe.24.1.67.

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Abstract In January 2012, 583 e-mail invitations to complete an electronic survey were sent to National Association of Forensic Economics (NAFE) members, with libraries and attorneys excluded. The return rate was 32.42%, which is almost 9 percentage points higher than the last paper survey in 2003. The survey covered many of the major topics included in earlier surveys, such as values of important economic variables (e.g., discount rates), trends in the practice of forensic economics (e.g., personal sources of earnings), and open-ended questions concerning ethics and reactions to the survey instrument. There were several new questions. Very few respondents have estimated damages in such categories as pain and suffering, companionship, and guidance; few add agency fees to household services estimates; and it is uncommon for respondents to estimate worklife expectancy differently for self-employed persons versus employees.

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Ward, John O., and Gerald W. Olson. "Forensic Economics: A Perspective and An Agenda for Research." Journal of Forensic Economics 1, no. 1 (August 1, 1987): 1–10. http://dx.doi.org/10.5085/0898-5510-1.1.1.

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Hannah, Richard L. "Comment on “Teaching Forensic Economics in the University Curriculum”." Journal of Forensic Economics 15, no. 1 (December 1, 2002): 71–73. http://dx.doi.org/10.5085/0898-5510-15.1.71.

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Brookshire, Michael, and Frank Slesnick. "A 1996 Study Of “Prevailing Practice” In Forensic Economics." Journal of Forensic Economics 10, no. 1 (January 1, 1997): 1–28. http://dx.doi.org/10.5085/jfe.10.1.1.

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Ward, John O. "The Journal of Forensic Economics: Revisiting Its Perspective and Agenda for Research." Journal of Forensic Economics 25, no. 1 (April 1, 2014): 5–16. http://dx.doi.org/10.5085/jfe.25.1.5.

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Abstract This issue of the Journal of Forensic Economics (JFE) begins the 25th volume of that publication. As the first Editor of the JFE and the co-author of the first paper published in that journal, “Forensic Economics: A Perspective and an Agenda for Research” I have been asked to offer comments on the role that the JFE has had in the development of the field of Forensic Economics over the past 25 years. This paper examines the evolution of the journal in terms of the focus of papers published by field of investigation and presents the results of a survey of subscribers on their views on the quality of the JFE, its strengths and its shortcomings. Finally, a new agenda for the JFE is offered that will discuss the primary problems the journal will likely face in the next 25 years and the areas of research to be addressed.

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Brookshire, Michael L., and Frank L. Slesnick. "An Agenda for Future Research in Forensic Economics: Topics from NAFE Surveys and Additional Proposals." Journal of Forensic Economics 29, no. 2 (September 1, 2021): 159–68. http://dx.doi.org/10.5085/jfe-481.

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Abstract This paper provides suggestions for future research by forensic economists, focused upon personal injury and wrongful death cases. The paper is particially based on questions from our 10 surveys of NAFE members over 25 years, in which members were directly asked to rank future areas of forensic economic research in importance. We discuss answers to important questions where there is little or no consensus among respondents, and where consensus is reasonably clear, as this may influence topics chosen for future research. We also discuss research topics by drawing on our own experience as forensic economists.

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Khoruzhy, L. I., Yu N. Katkov, V. M. Minaeva, and A. S. Tikunova. "Peculiarities of carrying out forensic accounting examinations in crop production and animal husbandry." Buhuchet v sel'skom hozjajstve (Accounting in Agriculture), no. 7 (July 23, 2023): 422–34. http://dx.doi.org/10.33920/sel-11-2307-04.

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Shadow economics are a negative factor that impedes the development of any state, and forensic accounting helps to collect the evidence base, and expert document the facts of criminal encroachments in the economic sphere, during the preliminary investigation and judicial investigation. The article is devoted to the peculiarities of the production of forensic accounting examinations in the agricultural sectors, including the consideration of stages and programs for their implementation, as well as the development of measures to improve them. The author’s methodology for carrying out forensic accounting examinations is presented, taking into account the specific features of the agricultural sector. On the example of specific agricultural organizations, examples of the production of accounting examinations in the fields of crop production and animal husbandry were considered.

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Krueger, Kurt V. "Retiring the Historical Net Discount Rate." Journal of Forensic Economics 26, no. 2 (December 1, 2016): 147–80. http://dx.doi.org/10.5085/372.1.

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Abstract The methodology of using a net discount rate (“NDR”) to calculate the present value of future labor earnings is now over 50 years old. First found in public health economics, the earnings NDR later reached forensic economics where it was adapted to other calculations such as the present value of medical costs. At first, some forensic economists embraced the historically determined wage NDR arguing that it was simple, fair, and 0% since annual wage growth and interest rates had been fairly equal to that time. The 0% wage NDR did not sit well with some other forensic economists, and so a discourse began in the literature regarding its numeric value. Largely missing from the debate has been an analysis of the historically determined NDR, as it has been constructed and used, as a legitimate present value methodology. Building upon the initial criticisms of the NDR by Jones (1985, 1986) and the recent work of Foster (2015), this article examines the historical wage NDR method and concludes that, for several reasons, it is theoretically faulty, empirically inconsistent, and not relevant to forensic economics.

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Adams, John, Michael Brookshire, and Frank Slesnick. "1993 Survey: Qualifications, Ethics, and Procedures for Forensic Economics Practitioners." Journal of Forensic Economics 7, no. 1 (December 1, 1993): 1–24. http://dx.doi.org/10.5085/0898-5510-7.1.1.

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Connor, J. M. "FORENSIC ECONOMICS: AN INTRODUCTION WITH SPECIAL EMPHASIS ON PRICE FIXING." Journal of Competition Law and Economics 4, no. 1 (October 22, 2007): 31–59. http://dx.doi.org/10.1093/joclec/nhm022.

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Albrecht, Gary R., and Kurt V. Krueger. "Structural Growth in Labor Costs: Evidence from the Employment Cost Index." Journal of Forensic Economics 25, no. 1 (April 1, 2014): 17–24. http://dx.doi.org/10.5085/jfe.25.1.17.

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Abstract Wage growth forecasting is a necessary part of forensic economics. In this paper, we present a time series methodology to test whether wage and compensation growth in the United States varies by industry and occupation. If growth varies, then the common use of “all-worker” net discount or wage growth rates would not be accurate for every forensic economic case. Using the Employment Cost Index, we find that total compensation, wage, and benefit growth in some, but not all, industries and occupations has been significantly different from that of the wage growth of all workers. That finding may concern the forensic economist who needs to construct a variety of net discount or wage growth rates. As an alternative to constructing multiple forecasts, this paper provides estimated industry and occupational specific differentials from the growth in all workers' wages.

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