Jim Chappelow is an independent consulting economist with over 13 years of experience in economic development, research, teaching, forecasting, and consulting. David Kindness is a Certified Public ...

When auditing a company, auditors use a combination of professional judgment and statistical sampling methods to estimate account balances. Statistical sampling is an efficient way to design samples, ...

If a taxpayer calculates research tax credits using an appropriate statistical sampling method on its tax return, does the taxpayer then make a prima facie case in the Tax Court by introducing ...

There is little dispute that the False Claims Act (FCA) is among the most potent weapons for fighting fraud and government waste. In just this past fiscal year alone, the DOJ utilized the FCA to ...

Adam Hayes, Ph.D., CFA, is a financial writer with 15+ years Wall Street experience as a derivatives trader. Besides his extensive derivative trading expertise, Adam is an expert in economics and ...