| Description |
1 online resource |
| Contents |
Litigation Services Handbook: The Role of the Financial Expert -- Contents -- Preface -- About the Editors -- About the Contributors -- 4A. Convolving Assumptions in Measuring Damages -- 4A.1: Preface -- 4A.2 Assignment -- 4A.3: Conclusion -- 4A.4: Analysis -- (a): Duplicate Compensation for Dr. Harwold -- (b): Other Differences in Assumptions -- (c): Base Salary -- (d): Basis for Salary Growth -- (e): Discount Rate for Future Earnings -- 4A.5: Summary Exhibits -- 4A.6: Addendum on Consulting -- 4A.7: Epilogue: Presentation to the Court 4 |
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Appendix: Exhibits Provided to The Court Notes -- 34A. The Financial Illiteracy Defense: Options Backdating -- 34A.1: Introduction -- 34A.2: Background -- (a): Development of Accounting Principles for Employee Stock Options -- (b): Evolution of GAAP from the Mid-1990s through 2007 -- 34A.3: Through 2005, No Clear Measurement Date in APB 25 Applied to As-of Grants -- (a): Review of Accounting Industry Guidance regarding the Accounting for Employee Stock Options -- (b): SEC Guidance regarding Measurement Date |
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(C): Pervasive Financial Illiteracy regarding Employee Stock Options34A.4: Ambiguity in GAAP for As-of Grants until 2006 -- (a): Ambiguous Definition of Measurement Date and No Definition of Grant Date -- (b): The Compounding Ambiguities of SFAS 123: Revised Definition of Measurement Date and Initial Definition of Grant Date -- 34A.5: Evaluation of Accountant Training for As-of Grants -- 34A.6: Financial Literacy -- 34A.7: Conclusion -- Appendix: Evolution of the Accounting Guidance for Employee Stock Options from the Mid-1990s to 2006 -- Notes |
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35A. Fair Lending Litigation35A.1: Introduction -- 35A.2: Legal Background -- (a): Fair Housing Act -- (b): Equal Credit Opportunity Act -- (c): Civil Rights Act of 1866, as Amended -- (d): Community Reinvestment Act of 1977 -- (e): Home Mortgage Disclosure Act -- 35A.3: Categories of Discrimination: Disparate Treatment and Disparate Impact -- 35A.4: Statistical Background -- (a): Statistical Analysis and Tests of Significance -- (b): Hypothesis Tests -- (c): Review of Statistical Methods -- (d): Two-Sample Binomial Tests: Z-Scores |
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(E): T-Tests: Comparing Two Means(f): Multiple Regression Analysis -- (g): Comparative File Review -- 35A.5: Forms of Data Used in Fair Lending Litigation -- (a): Omitted Variables -- (b): Reliability and Completeness -- (c): Sample Selection Bias -- 35A.6: Underwriting -- (a): Selecting a Pool of Applicants -- (b): Data Collection -- (c): Statistical Analysis of Underwriting Discrimination -- 35A.7: Pricing -- (a): Selecting the Pool of Applicants -- (b): Data Collection -- (c): Statistical Analysis of Pricing Discrimination -- 35A.8: Redlining |
| Summary |
In the last 20 years, the need for a financial expert to act as a witness and consultant to litigating attorneys has grown even more than litigation itself. Twenty years ago, few certified public accountants or economists offered litigation-related services; now, a large number devote much of their practice to this area. To be litigation service practitioners and accountants need to learn or enhance their litigation skills, including the fine points of their roles in trial preparation and testimony presentation, testimony presentation, deposition, direct examination, cross examination, under |
| Notes |
Print version record |
| Subject |
Evidence, Expert -- United States
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Forensic accounting.
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LAW -- Civil Procedure.
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LAW -- Legal Services.
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POLITICAL SCIENCE -- Government -- Judicial Branch.
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Evidence, Expert
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Forensic accounting
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United States
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| Form |
Electronic book
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| Author |
Lentz, Daniel G., author
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Hoffman, David P., 1967- author.
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| ISBN |
9781118722510 |
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1118722515 |
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9781118721803 |
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1118721802 |
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