David Evanson

Highlighting Critical Issues at the Dawning of a New Day

Though the Sarbanes-Oxley Act was made law in 2002, years later directors, chief executives and chief financial officers debate its meaning and its impact on the relationship between boards of directors and the management teams they monitor. In this piece, I worked with PriceWaterhouseCoopers summarizing the views of these constituencies as expressed in a syposioum held in New York City during the spring of 2004.

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Other Dimensions of Forensic Accounting

When PriceWaterhouseCoopers published The Auditor’s Guide To Forensic Accounting Investigations, it became apparent that the corporate accounting scandals of 2001- 2003 had indelibly linked fraud investigations with foresnic accounting. But the truth is that foresnic accounting goes well beyond fraud detection. As a result, I was hired to help write a chapter titled Other Dimensions of Forensic Accounting. Comprehensive and lengthy, the chapter devled into the role foresnic accountants play in the following areas: construction, environmental, intellectual property, government contracting, insurance and business interruption, marital dissolution, shareholder litigation, business valuation, business combinations and cybercrime

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