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Perspectives

Perspectives

J.S. Held Acquires GLI Advisors, Strengthening Our Construction Project Support Services in the Western US and Hawaii

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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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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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Organizational Culture: The Key to Reducing Fraud Risk
This article examines the critical role that organizational culture plays in reducing fraud risk.
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When in Doubt, Take a Hike: The Value of Gemba Walks
Managers can use Gemba walks to hike the floor where real work takes place; listen to and observe, and gain...
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The Case for Out-of-Court Winddowns
Out-of-court winddowns may be a preferred alternative over bankruptcy for private equity sponsors, lenders, and boards of directors.
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Lending Climate in America – 3rd Quarter 2025 Survey
Lender optimism in the US economy increased in the third quarter of 2025, with concerns of a possible recession waning...
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Protecting High-Value Jewelry and Collectibles: Insurance Strategies and Appraisal Standards
The importance of qualified appraisals and tailored insurance coverage for protecting high-worth jewelry and collectibles.
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Understanding India’s Evolving Legal and Regulatory Framework for Combating Financial Fraud
India's legal and regulatory landscape has evolved with new criminal laws to fight fraud in a digitally transformed world.
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