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Perspectives

Perspectives

J.S. Held Strengthens Forensic Accounting Expertise for Marital and Commercial Disputes with Acquisition of Forensic Accountants & Consultants

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Our perspectives feature the viewpoints of our subject matter experts on current topics and emerging trends.

In these articles, J.S. Held experts share their latest insights, ideas, and perspectives on a variety of topics impacting businesses, society, the economy, and the environment.

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  • Lending Climate in America
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Lending Climate in America – 1st Quarter 2026 Survey
Lenders indicate which sectors they consider most volatile and provide their near-term and longer-term outlooks for the US economy.
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Globalization Rewired: Resilience and Opportunity in a Fragmented Global Economy
Globalization isn’t ending—it’s reorganizing in response to geopolitical risks, shaping long-term planning, valuation, underwriting, and governance.
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Understanding Environmental Testing Services for Property Transactions
How environmental testing can provide solid information to help leaders make smart, low-stress choices about risk, liability, and a property's...
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AI as IP™ Framework: A Practical Guide for SMEs to Classify, Protect, and Monetize AI Assets
This article instructs small to medium-sized businesses on how to protect and monetize artificial intelligence as intellectual property.
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AI in Insurance: Innovation, Exposure, and the New Frontier of Claims and Liability
As artificial intelligence reshapes the insurance world, insurers and legal professionals face mounting tension between automation and accountability.
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Ensuring Data Authenticity and Governance in Litigation and Business Environments
Artificial intelligence has made it harder to verify data authenticity. This article explains what steps companies should take to ensure...
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Lending Climate in America – 4th Quarter 2025 Survey
Lenders remain optimistic about the US economy's performance in the fourth quarter of 2025 and expect its six-month performance to...
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AI as IP™ Framework: For Boards, Executives, and Investors
This article provides conceptual frameworks for valuing and accounting for Artificial Intelligence (AI) as a company's productive capital.
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Fraud Leaves a Trail: How Forensic Accounting and Digital Investigations Expose Financial Misconduct
A guide to conducting forensic accounting and digital investigations, outlining critical steps, common pitfalls, and real-world case examples.
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Increasing Exit Multiples: IP and AI Asset Management in M&A Transactions
The management of IP and AI resources has become crucial to value creation and can influence EBITDA valuation multiples in...
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Toying with Fraud and Playing with Consequences
This article highlights two fraud cases involving toy companies that resulted in reputational damage, financial losses, and regulatory scrutiny.
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A Primer on Integrating Open-Source Intelligence in Fraud Investigations: A Forensic Accountant’s Perspective
Using open-source intelligence (OSINT), a forensic accountant can build a timeline of key events to help uncover possible collusion and...
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Crosscurrents: Global Sustainability Divides & ESG Compliance, Litigation Risks, and Corporate Responsibility
The benefits of sustainability, an analysis of current contrasts between the US and the EU, and examples of the consequences...
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