PRACTITIONER TOOLKIT

Forensic Accounting & Research Tools

Quantitative instruments and research matrices for detecting earnings manipulation, modeling illicit journal entries, and evaluating regulatory exposure.

KEY FACTS
  • Interactive forensic accounting instruments for auditing, research, and financial analysis.
  • All computational models execute purely client-side in the browser with zero tracking.
  • Directly links quantitative signals to SEC AAER precedents and statutory benchmarks.
PROBABILISTIC MODEL

10-K Red Flag Scanner & Beneish M-Score

Input 2 consecutive years of financial filings to calculate the 8-variable Beneish M-Score, Sloan Accrual divergence, and Days Sales Outstanding acceleration.

Historical presets: Enron, WorldCom, Luckin Coffee
T-ACCOUNT SIMULATION

Dual-Entry Forensic Ledger Sandbox

Post fraudulent debits and credits in an interactive bookkeeping sandbox to see real-time distortion across the Balance Sheet, Income Statement, and Cash Flows.

Preset entries: WorldCom, Wirecard, Fake Receivables
COMPARATIVE FORENSICS

Head-to-Head Case Comparison Matrix

Select any two corporate fraud dossiers to compare their underlying accounting mechanics, restatements, regulatory interventions, and executive sentencing.

5 curated historical matchups + 62-case selector
ACCOUNTING MECHANICS

Scheme Head-to-Head Comparison Tool

Compare closely related fraud schemes side by side, contrasting journal entry debits and credits, balance sheet accounts, and auditor detection vectors.

6 structured scheme comparison pairs
BOUNTY INTELLIGENCE

SEC Whistleblower Bounty Tracker

Catalog of historic Dodd-Frank whistleblower awards, insider tip classifications, statutory bounty percentages, and detection precedents.

$1.9B+ awarded across landmark payouts
AUDIT QUALITY CONTROL

PCAOB Auditor Oversight League Table

Inspect Big Four and mid-tier PCAOB inspection failure rates, recurring audit defect areas, partner suspensions, and historical penalties.

Inspection defect rates & firm sanctions
LEGAL JURISPRUDENCE

Securities Law Statutory Violations Matrix

Breakdown of Exchange Act Section 10(b), Section 13(a), Section 13(b)(2) books and records, SOX clawbacks, and Rule 102(e) suspensions.

Scienter standards, statutory elements & penalties
FORENSIC DISCOVERY

Corporate Fraud Detection Vectors

Taxonomy of discovery mechanisms: activist short sellers, internal whistleblowers, investigative journalists, auditor resignations, and sweeps.

Discovery dynamics, pioneer actors & cases
REFERENCE DIRECTORY

Forensic Accounting & Legal Glossary

Authoritative definitions of accounting standards (ASC 606, SAB 104, ASC 842), forensic ratios (M-Score, Sloan Accruals, DSO), and regulatory terms (AAER, Wells Notice, Scienter, DPA).

Filterable directory cross-referenced with 62 landmark corporate cases