Monte Carlo sampling methods form a cornerstone of contemporary statistical inference by enabling the approximation of complex integrals and posterior distributions that defy analytical solution. At ...

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, ...

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 ...

We reviewed data from all 238 articles published as “Original Articles” and “Special Articles” from January through December 2015 (volumes 372 and 373) and categorized the statistical methods used.

With statistical sampling, counsel can simplify damage analyses, avoid potential issues with incomplete or missing data, and minimize the risk of error. In our prior ...

here is very good news for CPAs whose clients face the often burdensome administrative costs of claiming allowable expense deductions for meals and entertainment (M&E)—the IRS now will permit the use ...

The False Claims Act contains numerous requirements that are designed to prevent meritless cases from proceeding to discovery and trial. Among these provisions is the rule that, to establish liability ...