How to Get Away with Murder in Marketing: Forensic Marketing

By D. Anthony Miles

This is a must-have book for marketing professionals, business professionals, consultants, and MBA students. This book provides a comprehensive introduction to forensic marketing.

D. Anthony Miles, CEO and founder of Miles Development Industries Corporation(R), a consulting practice/venture capital acquisition firm, shares detailed forensic marketing frameworks that will help you conduct a rigorous forensic investigation. He focuses on:

• Five types of marketing evidence categories;
• Different types of forensic marketing investigations;
• Four types of forensic investigation of marketing financial statements;
• Ways to conduct an audit and minimize blind spots in an investigation.

The book explains how to use numerous analytical tools, such as a market position analysis, competitive intelligence analysis, law and policy analysis, pricing analysis, branding audit, customer relationship auditing, and more.

Get an arsenal of tools to conduct a forensic marketing investigation with this complete guide aimed at practitioners, theorists, and business students.

Miles has made forensic marketing investigation methods accessible to business professionals and students. "How To Get Away With Murder in Marketing" contains numerous useful investigative frameworks and images to help conduct a forensic marketing investigation. "How To Get Away With Murder in Marketing" gives readers the confidence to do a forensic marketing investigation. Forensic marketing investigation requires specific tools and skills. "How To Get Away With Murder in Marketing" provides the tools to help the business profession build those skills. This book will teach you how to be a forensic marketing expert.

The book provides readers with access to forensic marketing investigative frameworks and analytical models to help you solve marketing problems. For readers this book is filled with forensic marketing tools and analytical techniques to help the marketing expert solve marketing problems. The practice of an effective forensic marketing investigation is provided and shows how to implement an effective investigation into marketing problems.

Throughout the following chapters, readers will learn about five categories of evidence that include information such as data, sales, marketing financials, market reports, law and policy, market size, market share, financial resources, historical performance, current market position, product and firm, customer market segments, pricing models, fixed costs, variable costs, revenue, unit contribution, breakeven, product lines, brand awareness, brand strength, brand differentiation, brand presence, brand relevance, and brand performance.

In this book, readers are provided with five categories of forensic marketing tools are illustrated, complete with examples of demonstrating applications in the real-world marketing problems. This area of specialty will be considered the top niche market in the marketing profession. "How To Get Away With Murder in Marketing" should be required reading for practitioners, theorists and business students.

• Language: English
• Publisher: Archway Publishing
• Release date: Oct 12, 2020
• ISBN: 9781480894501

D. Anthony Miles

D. Anthony Miles, Ph.D. is a nationally-known startup and marketing expert and a leading forensic marketing authority. He is an awarding-winning researcher, professor, statistician, legal expert witness, best-selling author, and the CEO and founder of Miles Development Industries Corporation®, a consulting practice and venture capital acquisition firm. He has spent more than twenty years in retail, banking, and financial services industries, and has won numerous awards, and has been featured on national media outlets. He has been featured on nationally-syndicated media such as: ABC News, CBS News, Fox News, NBC News, CNN, Huffington Post, Forbes, Reader’s Digest, Bloomberg Radio, Blog Talk Radio, WGN Radio in Chicago, iHeart Radio, AM/FM Radio, and numerous others. He is also a legal expert witness that provides expert testimony on business scams, false advertising claims and trade dress. He has a PhD/MBA, in Entrepreneurship/General Business, from the University of the Incarnate Word; an MBA in International Business/Marketing, from Our Lady of the Lake University; a BBA in Marketing from the University of Texas at San Antonio.

Book preview

Copyright © 2020 D. Anthony Miles.

All rights reserved. No part of this book may be used or reproduced by any means, graphic, electronic, or mechanical, including photocopying, recording, taping or by any information storage retrieval system without the written permission of the author except in the case of brief quotations embodied in critical articles and reviews.

This book is a work of non-fiction. Unless otherwise noted, the author and the publisher make no explicit guarantees as to the accuracy of the information contained in this book and in some cases, names of people and places have been altered to protect their privacy.

Archway Publishing

1663 Liberty Drive

Bloomington, IN 47403

www.archwaypublishing.com

844-669-3957

Because of the dynamic nature of the Internet, any web addresses or links contained in this book may have changed since publication and may no longer be valid. The views expressed in this work are solely those of the author and do not necessarily reflect the views of the publisher, and the publisher hereby disclaims any responsibility for them.

Any people depicted in stock imagery provided by Getty Images are models, and such images are being used for illustrative purposes only.

Certain stock imagery © Getty Images.

Author Photo by Frank Butler

ISBN: 978-1-4808-9449-5 (sc)

ISBN: 978-1-4808-9451-8 (hc)

ISBN: 978-1-4808-9450-1 (e)

Library of Congress Control Number: 2020915306

Archway Publishing rev. date: 10/9/2020

CONTENTS

Acknowledgements

Preface

Part I: Introduction to Forensics and Business Forensics

Chapter 1 Overview of Forensics Use in Different Fields and the Foundation of Forensics in Investigations

Chapter 2 Introduction to Business Forensics: Forensic Accounting and Forensic Economics — Methods and Strategies

Chapter 3 Introduction to Forensic Marketing – History, Methods, and Framework

Part II: Evidence Category 1: Market Position and Competitor Forensics Model

Chapter 4 Evidence Category 1 - Market Position Forensics (MPF)

Chapter 5 Evidence Category 1 - Competitive Intelligence Forensics (CIF)

Chapter 6 Evidence Category 1 - Marketing Environment Forensics (MEF)

Part III: Evidence Category 2: Management and Law and Policy Forensics Model

Chapter 7 Management Competence/ Decision -Making Forensics and Marketing Competence (MCD)

Chapter 8 Marketing Law and Policy Forensics (MLP)

Chapter 9 Customer Market Segment Forensics (CMF)

Part IV: Marketing Financials and Pricing Forensics Model

Chapter 10 Marketing Financials Forensics (MFF)

Chapter 11 Pricing Forensics (PCF)

Chapter 12 Products/Product Line Forensics (PLF)

Part V: Branding and Brand Offering Forensic Model

Chapter 13 Branding Forensics (BNF)

Chapter 14 Value Proposition/Brand Offering Forensics (VPF)

Chapter 15 Communication and Content Forensics (CCF)

Part VI: Distribution Channels and Key Partners Forensics Model

Chapter 16 Distribution Channel Forensics (DCF)

Chapter 17 Customer Relationship Forensics (CRF)

Chapter 18 Key Partners Forensics (KPF)

Chapter 19 Conclusions

ACKNOWLEDGEMENTS

I wish to acknowledge several great individuals and organizations that have supported me in this endeavor.

First, very special thanks to the Miles Family and other extended family members for their undying support, love, and faith.

Next, thank you to all of my friends, colleagues, and co-researchers for their support and feedback for this publication.

To all of my business and doctoral students, thank you for your insights for this publication.

A sincere thank you is given to all of my clients for their relentless support and encouragement in the development of this book.

Thank you to all of the universities where I have worked and utilized their library resources: University of Texas at San Antonio, University of the Incarnate Word, Our Lady of the Lake University, Palo Alto College, and Grand Canyon University.

Dedication: I want to dedicate this book to my dear friend and high school classmate, Claudius Ervin Williams (aka Heart Attack). He left us in June 2020. We sure miss your presence and spirit, my brother!

A hearty thanks to my colleagues at the various conferences around the country where I presented: Academy of Business Conference, Black Doctoral Network (BDN) Conference, Society for Marketing Advances (SMA) Conference, San Antonio Public Library and Commission, Carver Public Library, (San Antonio Public Library), Association for Small Business and Entrepreneurship (ASBE) National Academic Conference, South Texas Human Resources Symposium, General Business Conference (Sam Houston State University), University of the Incarnate Word Doctoral Research Symposium, Women’s Ladies First Symposium (University of Texas at San Antonio), United States Association of Small Business and Entrepreneurship (USASBE/SBI) National Conference, National Comparative and International Education Society Conference (CIES), National Association of African American Studies (NAAAS and Affiliates) Conference, and Southwest Teaching & Learning Conference.

Much appreciation to the publishers of my books and other literary works: Edward Elgar Publishers, IGI Global Publisher International, Science Domain/Book Publisher International, Palgrave-MacMillan, Simon and Schuster-Archway Publishers, VDM Publishing LTD, Oxford University Press, Elsevier Press, Emerald Press, Palgrave-Macmillan Press, Book Publisher International, and Universal Publishers Inc.

Most generous thanks to all the journals that have published my academic research: Journal of Economics and Business; Journal of Entrepreneurship and Management; Journal of Developmental Entrepreneurship; Journal of Business and Entrepreneurship; Journal of Marketing Perspectives; Academy of Marketing Studies; International Journal of Consumer Behavior; Journal of the Academy of Marketing Science; Journal of Retail Analytics; Journal of Economics and Business; Journal of Applied Economics and Business; Southern Business and Economic Journal; International Journal of Economy, Management and Social Sciences; Global Business and Economics Research Journal; Journal of Economics and Business; International Journal of Advanced Research; International Journal of Business Research and Development; Academy of Business Research Journal; Academy of Business Research Journal; British Journal of Economics; Management & Trade; Journal of Management Research; and Southwest Teaching and Learning Journal.

Finally, thanks to all of the media outlets on which I had the pleasure of appearing: ABC News, CBS News, Fox News, NBC News, CNN, Huffington Post, Forbes, Reader’s Digest, Bloomberg Radio, Blog Talk Radio, WGN Radio in Chicago, iHeart Radio, The Entrepreneurs’ Lounge Radio Show; Fraudsters Radio Show, The Cracking the Entrepreneur Code radio show, The Yeukai Business Show, CEO Blog Nation, Author Talk, Atlanta Mix 108 FM Radio, The Midnight Hour Radio Show, Influence SA Magazine, Darius Norman Show, The Dr. Sheila Show, Beyond Confidence Radio Show, Game Changers Radio Show, CavnessHR Podcast, Take the Lead Radio Show, SA Living® (NBC affiliate), NBC WOAI News 4 San Antonio, Daytime @ Nine® (Fox affiliate), Profitability Revolution Paradigm® Show, Frontier Business Edge, The Debbie Nigro Show®, The Turnt Show, WPFL AM Radio –Lou in the Morning Show, 105.7 FM The Box, Business Briefing Radio Show on KXL FM 101, KROV 91.7-HD2 FM Radio Show, Money Matters, Living A Richer Life - Life Changing Talk Radio®, Al Jazeera America Magazine, and The Michael Dresser Show.

PREFACE

There were two inspirations for writing this book. The first inspiration for writing this book was a series of presentations and workshops I conducted at conferences on the subject of forensic marketing. I presented on this subject at three conferences: 2015 Academy of Business Research (ABR) Conference in San Antonio, TX; 2016 Black Doctoral Network (BDN) Conference in Atlanta, GA; and 2016 Society of Marketing Advances (SMA) Conference in Atlanta, GA.

In addition, I conducted a series of workshops on busines forensics in MBA courses at the university. I presented extensively on the topic of forensic marketing. This gave me the idea for a book on the subject. I thought there would be a considerable amount of information to help me with writing a book on this subject. I was very mistaken. The second inspiration for the book, was an ABC television show, How to Get Away With Murder, starring the leading actress, Viola Davis. I was fascinated by the show and the subject matter dealing with forensic evidence with litigation and court cases.

This book has been quite an experience and journey. I did not set out to do this book by myself. That was not my intent. I originally started with two co-authors, that backed out of the project. One author could not be part of the book because of personal commitments. The other co-author decided not to contribute to the book for some other reason. So, I was left to write the book myself. I never wanted to do this book myself. This book took me four years to complete this book. It was very difficult endeavor to say the least. Because I did not plan to write the book myself, it made the task much more difficult. It has been a long journey to complete this book.

The inspiration for writing the book is that I could not find a comprehensive book on the subject of forensic marketing. I found that to be very strange. There were numerous books on forensic economics and forensic accounting. However, I could not find any books on forensic marketing. I found that to be odd. I also realized in my research that forensic marketing had not been established as field of study. That further piqued my interest.

Later I found one book on the subject, Forensic Marketing: Optimizing from Marketing Communication: Optimizing Results from Marketing Communication by Gavin Barrett (1996). I found this book to be a good start and provided some foundation for the subject. However, with the advances in marketing, the book was not adequate to address those advances. It served as a foundation for my research. So, to further quench my interest for the subject of forensic marketing and build the basis for this book, I found two journal articles, that were quite helpful:

The Forensic Marketing Case Study Methods SAM by Anderson, S., Voker, J., & Philips, M. (2008) and Forensic Marketing: The Use of The Historical Method in A Capstone Marketing Course by Bussière (2005).

Hopefully, this text will serve the reader as a comprehensive guide to the application of forensic marketing investigation methods and techniques. That is my goal for the publication of this book. The book is divided into five parts. The opening chapters discuss the use of forensics in the various fields such as medicine and criminology. Next the book discusses the history and foundations of business forensics: forensic accounting and forensic economics. Next the book divides the chapters on into five evidence categories.

Chapter 1 discusses an overview of forensics. Chapter 2 discusses forensic economics and forensic accounting. Chapter 3 discusses the background and history forensic marketing. Next the book is divided into five parts. Part I - Market Position and Competitor Forensics includes three chapters. Chapter 4 discusses Market Position Forensics. Chapter 5 discusses Competitive Intelligence Forensics. Chapter 6 discusses Marketing Environment Forensics. Part 2 - Management and Law and Policy Forensics includes three chapters. Chapter 7 discusses Management Competence/Decision-Making Forensics. Chapter 8 discusses Law and Policy Forensics. Chapter 9 discusses Customer Market Segment Forensics.

Part 3 - Marketing Financials and Pricing Forensics includes three chapters. Chapter 10 discusses Marketing Financial Forensics. Chapter 11 discusses Pricing Forensics. Chapter 12 discusses Product/Product Line Forensics. Part 4 - Branding and Brand Offering Forensics includes three chapters. Chapter 13 discusses Branding Forensics. Chapter 14 discusses Value Proposition/ Brand Offering Forensics. Chapter 15 discusses Communication and Content Forensics.

Part 5 - Distribution Channels and Key Partners Forensics includes three chapters. Chapter 16 discusses Distribution Channel Forensics. Chapter 17 discusses Customer Relationship Forensics. Chapter 18 discusses Key Partners Forensics.

I would like to express my gratitude to the following university libraries for the use of their facilities: University of Texas at San Antonio Library, Our Lady of the Lake Universities Library, University of the Incarnate Word Library, Texas A&M University-San Antonio Library and Grand Canyon University Library. Without these excellent university resources, this book would not be possible.

CHAPTER 1

OVERVIEW OF FORENSICS USE

IN DIFFERENT FIELDS AND THE

FOUNDATION OF FORENSICS

IN INVESTIGATIONS

Physical evidence cannot be intimidated. It

does not forget. It sits there and waits to be

detected, preserved, evaluated, and explained.

~ Anonymous

Introduction

This chapter discusses the history of forensics and its background. This chapter discusses the use forensics in criminology and the medical field. This chapter also discusses forensic science use in other fields. This chapter will outline the history and characteristics of forensic science. Then the chapter will discuss the use of forensics in business such as accounting and economics. This chapter will discuss characteristics of forensics in business in the fields of forensic accounting and forensic economics.

What is Forensics? Brief Background and History of Forensics

Over the past 50 years, forensic science has grown and has spread into many specialized fields. Forensics began at first in the medical field then has grown and integrated into the field of criminology as a science. With the influx of criminal forensics television shows, such as CSI, the field of forensics has morphed into many subfields of science and other disciplines. Forensics has grown to be a diverse discipline of science that has become niched and specialized. Forensic science has become a broad, interdisciplinary science that spans across a diverse group of applications of physical and biological sciences and various technologies. The taxonomy of forensics is extensive and well specialized.

The term forensics has some a long history. Originally, drawn from the time of Greeks, in which they started creating contests for speakers and their abilities in public advocacy. The term, Forensics has developed its importance in the Western culture. The term, Forensics is a derivative from the Latin term ‘ensis’ and is closely related to forum [Lai, et al, 2010]. This term has been credited to the task of the training in this skill of public advocacy, which included the development of evidence.

This has been one of its important settings in the law courts, the term forensic has also become the Latin adjective, forensis, which means in open court or public, the word forensics has now come to mean having to do with the law [ibid]. Collectively, the use of forensic sciences continues to be influential in helping to resolve civil disputes, justly enforce criminal laws and government laws protect public health. As expert witnesses in litigation, many times forensic scientists are called on to offer objective, scientific analysis and testimony to ascertain the truth and to seek justice in legal proceedings [ibid]. The central goal of forensic science is the search for the truth.

Forensics are most prominent practiced in six major fields of science and medicine: (a) Pathology; (b) Dentistry (Odontology); (c) Psychiatry; (d) Psychology; (e) Toxicology; (f) Entomology; (g) Physical Anthropology; (h) human biological evidence (blood, semen, saliva, etc.) analysis; (i) the analysis of other types of biological materials, such as plant materials, pollens; (j) the analysis of hair, fibers, and all types of materials; (k) analysis and comparison of patterns and pattern evidence (fingerprints, documents, firearms, tool marks,.), (l) engineering, and the investigation and analysis of computer crime, (m) crime scenes, and crime scene patterns [Gaensslen,2003]. The best way to explain the major categories of forensics would be to provide taxonomy of the subjects and disciplines [see Figure 1.1].

Figure 1.1 Forensic Science Categories and Specializations

205858.png

Forensics and Its Application in the Field of Criminology

Most prominently, forensics has a strong foundation in criminology. For example, the task of crime scene investigation has a rich foundation, was originally developed by the Federal Bureau of Investigation (FBI). The FBI is credited as an innovator in using forensics in crime investigation. In essence, this would be taking a scientific approach to criminal investigation. For example, forensic criminology focuses on crimes and examines crime scenes by documenting scenes and evidence, and collecting and packaging evidence then subsequently send to a laboratory.

Forensic criminology is an integral part of the investigation and its primary function is to gather and collect relevant evidence which would eventually use to build a theory applied to crime scene reconstruction. As a particular note of interest, reconstruction, is the use of the physical evidence record and analytical findings to help reconstruct past events, which often includes as part of criminalistics investigation model [ibid]. The task of crime scene investigation is an integral part of reconstruction is based on crime scene evidence and patterns. Further, under the crime scene investigation there is also the task of conducting blood pattern analysis. This has its foundation in crime reconstruction [ibid]. Again, this has become vastly popular with the television shows such as CSI [ibid].

Forensic Criminology and Crime Scene Investigation

Most interestingly, forensic criminology is another field of forensics and crime investigation has emerged. Forensic criminology is also called criminalistics has developed from the field. Originally called criminalistics, is a term that originated from English and German language. The basic task of criminalistics involves roughly four types of forensic investigation. First, it involves forensic biological evidence testing, including genetic typing, forensic materials testing (sometimes called trace evidence analysis), forensic chemistry and microscopy. Second, it involves drug identification (drug chemistry), fingerprints, questioned documents, and firearms and tool mark identification.

Third, the field of criminalistics involved with drug chemistry is now called forensic chemistry. Forensic chemistry is involved with drug identification (drug chemistry), fingerprints, questioned documents, and firearms and tool mark identification. Last, criminalistics involves examining pattern evidence specialties such as footwear, tire tracks, and similar types of markings are part of that specialty. This also involves crime scene (forensic) photography [ibid]. In summary, criminalistics is a rigorous science and crime investigative task. There are so many theories and patterns of investigations to examine. Some of the other forensic investigation models could learn a notable amount from the wisdom and investigation method used for criminalistics.

Forensic Investigation Application in Biomedical Sciences and Other Fields of Study

The field and practice of forensics spans a diverse spectrum of fields. The obvious need for a forensic model of investigation has pervaded to other fields that saw a need for this framework. Again, there are roughly six general categories of forensics that ranges from criminology to engineering. The field of forensics is a dynamic and interesting field that all have specific investigative methods.

Forensic Medicine. Forensic medicine is the practice of forensics that deals mostly with the how and why of death as opposed to the surroundings, the ambient temperature and so on. Forensic medicine investigates how the body got there, and how the victim died, and who might have been responsible. Forensic medicine is not only the study of how people die but it investigates certain aspects of it focuses on finding out why people die. Forensic medicine uses using recognized medical procedures as a practice of investigation. Forensic medicine also is used to identify the victims of murder when identification proves impossible [Claridge, 2015].

Forensic Pathology. Forensic pathology is the forensic practice with an investigative focus on determining the cause of deaths. They investigate questionable deaths, expected deaths and unexpected deaths. They commonly focus on cases outside medical supervision. Most recently the media has focused on the work of forensic pathologists, famous crime cases such the O.J. Simpson case. Most commonly, forensic pathologists are often medical examiners, whose duties under the law, generally consist of investigating the cause and manner of sudden, unexpected, or questioned deaths – usually any death that occurs outside medical supervision [ibid].

Forensic Odontology (Forensic Dentistry). Forensic odontology is the forensic practice of examining and investigating human identifications through comparisons of dentition and dental X-rays (in accidents, mass disasters, etc.). Forensic dentists can identify a person (whether alive or dead) by properly examining, handling, and evaluating teeth and-or dental prostheses and by analyzing X-rays of teeth and the jaw (Saunders, 2016). In forensic dentistry, both physical and biological dental evidence are used to solve several medicolegal problems. This includes identifying human remains after death, whatever its cause (e.g.., criminal violence, acts of terrorism, natural and other mass disasters, etc.). In the U.S., every metropolitan airport has a forensics mass disaster identification team, which includes (ibid). They are trained as dentists. They are required to have state license to practice dentistry and board certification in forensic odontology. They are usually brought in criminal cases as legal expert witnesses and consultants [ibid].

Forensic Toxicology. Forensic toxicology is a field of forensics that investigates the effects of drugs on the human body, and drug detection in human blood, body fluids, and sometimes other matrices (e.g. hair). In terms of educational requirements, they must have a minimum of an MS degree. Many of forensic toxicologists have a PhD in toxicology, pharmacology, medicinal chemistry, or related biopharmaceutical disciplines [ibid].

Forensic Entomology. Forensic entomology is the application and the study of insect and other arthropod biology to criminal matters. They determine the time of death based on the decomposition of a human body in a criminal investigation. It also involves the application of the study of arthropods, including insects, arachnids, centipedes, millipedes, and crustaceans to criminal or legal cases. The broad field of forensic entomology is a broad field that has three areas of specialization: (a) medicolegal, (b) urban, and (c) stored product pests. First, the medicolegal area of forensics focuses on the criminal component of the legal system and deals with the necrophagous (or carrion) feeding insects that typically infest human remains. Second, the urban area of forensics focuses on the insects that affect man and his immediate environment. This area has both criminal and civil components as urban pests may feed on both the living and the dead. Last, stored product insects are commonly found in foodstuffs and most commonly the forensic entomologist will provide expert testimony in court civil and criminal cases involving food contamination. The education credential for a practicing forensic entomologist is a PhD. Most in the field have PhDs in entomology.

What is most interesting in the area of forensics is that forensic entomology is also used in to investigate child abuse and neglect of the elderly. There are forensic entomology cases that have dealt with parents intentionally using wasps and bees to sting their children as a form of punishment. Furthermore, most commonly entomological evidence has been used to prove neglect and lack of proper care for wounds existing on the elderly under both private and institutional care. Forensic entomology also deals with food contamination is both civil and criminal court cases. They are often brought in as expert witnesses in cases involving child abuse, food contamination and elderly neglect [Byrd, 2010].

Forensic Anthropology. Forensic anthropology is an area of forensics that involves applying skeletal analysis and techniques in archaeology to investigating and solving criminal cases. Forensic anthropology is a special subfield of physical anthropology (the study of human remains) [Hunt, 2016]. Forensic anthropology is also called, Forensic archaeology, which is the application of archaeological methods to resolve medicolegal issues [ibid]. Specifically, forensic archaeologists perform the controlled recovery of human remains and other evidence at forensic scenes. Most often, forensic anthropologists are classically physical anthropologists, that is, specialists in human osteology (skeleton) [ibid]. Comparable to forensic entomologists, most of forensic anthropologists are brought in as legal expert witnesses for forensic cases in civil and criminal court proceedings.

Forensic Psychiatry. Forensic psychiatry is the forensic practice of evaluating criminals, suspects and offenders of crimes for the courts. This also involves evaluating victims of molestation, rape victims, abused victims, domestic violence victims, they also involved in evaluating children and victims, and may get into criminal and behavioral profiling. Forensic psychiatrists must have a state license and board certified to practice in the field. Since forensic psychiatrists are practicing physicians, they must follow a course of education and training. They usually have either a PhD or MD or both. They must practice their residency is in psychiatry and they may possibly complete their training with a fellowship in forensic psychiatry [ibid].

Forensic Psychology. Forensic psychology is the practice of forensics that conducts psychological assessments of individuals who are involved with the legal system. Forensic psychology is forensic practice of psychology and the law. It is a fairly new subfield in psychology [Ward, 2013]. That is the rationale for forensic psychologists to have training in law and forensic psychology. Most importantly, forensic psychologists must possess are solid clinical skills. Forensic psychologists assess human behavior in prisons, jails, rehabilitation centers, police departments and others. They work directly with attorneys, defendants, offenders, victims, pupils, families, or with patients within the state’s corrections or rehabilitation centers. Forensic psychologists also work in colleges, universities, government agencies, or in other settings interested in researching and examining the interaction of human behavior, criminology, and the legal system [Mauro, 2010]. Most forensic psychologists have a PhD in psychology. Some also have a Juris Doctor (JD) or have training in law (LLM). They must be state licensed and board certified to practice forensic psychology. However, there is an exception to this is that some governmental agencies are considered exempt settings, which allows unlicensed psychologists to practice with supervision for a period of time [ibid].

Forensic Graphology. Forensic graphology is the forensic practice of investigating handwriting found in ransom notes, poison pen letters or blackmail demands. This forensic investigation method was made famous by the FBI’s investigation of the ransom note in the 1932 Charles Lindbergh Case. Although this is a recognized and is an often used scientific technique, however, forensic graphology cannot tell a person’s age or sex from the handwriting. However, what it can do however is give an indications as to the person’s state of mind at the time of producing the particular document. Forensic graphology is also used to investigate a blackmail letters, or a poison pen letters or suicide notes. A forensic graphologist investigates these types of evidence for: (a) mood; (b) motivation; (c) integrity; (d) intelligence; and (e) emotional stability. Many times forensic graphologists are called in as expert witnesses in court cases. They are usually called on to offer legal expert opinion as to how the individual was feeling at the time of writing their document and how they wrote the document [Claridge, 2015].

Forensic Engineering. Forensic engineers are specialists in using the engineering disciplines to help inform on legal questions in court. They provide legal expert knowledge in court cases. The forensic fields include civil, mechanical, electrical, aeronautical, or perhaps even computer engineers. In terms of court cases and legal expert knowledge, many forensic engineers are involved in transportation accident reconstructions (automobile, train, plane, etc.). They may also be involved in some materials failure cases, building or other structural failures and collapses, and the like [ibid].

Forensic Computer Science. Forensic computer science is the forensic practice of computer crime investigation, which includes the extraction of investigative information from computers and electronic devices. This area of forensic investigation is relatively new and has emerged in the advent of the Internet and electronic commerce. This could also involve investigating emails, Internet usage, devices (tablets), smart phones, and digital devices. The practice of forensic computer science is a specialized investigative field that requires significant knowledge and training in the designs and inner workings of computers, operating systems and software. This specialty area is sometimes mistakenly called computer forensics. This is the incorrect use of the term because forensics is has Latin root words, and are the same. However, forensic science should not be called forensics despite the misuse of the term in the media.

The forensic computer scientist will often conduct investigations on criminal activities using computers. Interestingly, the field has spawned a specialization in computer crimes involving child pornography. For example, the forensic computer scientist would be involved in collecting computer data on the purveyors of child pornography. They can also be involved with setting traps to lure child pornographers in crime sting into the open where they can be arrested and prosecuted), or in extracting information from computers as part of other investigations (ibid). The education credentials of a forensic computer scientist are not that extensive. There is a minimum requirement of a BS in computer science or computer engineering. Some forensic computer scientists will most likely have an MS degree. A PhD in the field is not common. Computer forensic scientists are often brought in civil and criminal cases as legal expert witnesses to testify in computer crime cases.

Summary Key Points in the Chapter

The four key points and following topics we discussed in the chapter:

• The background and history of forensics is extensive. Forensic science has grown and has spread into many specialized fields. Forensics began at first in the medical field then has grown and integrated into the field of criminology as a science.

• The field of criminology. Most interestingly, forensic criminology is another field of forensics and crime investigation has emerged. Forensic criminology is also called criminalistics has developed from the field.

• The field and practice of forensics spans a diverse spectrum of fields. There are roughly six general categories of forensics that ranges from criminology to engineering.

• The field of forensics has developed into more fields that are specialized that require education credentials and special training: pathology, dentistry, psychiatry, psychology, toxicology, entomology and physical anthropology.

References

[1] Amendt, J., Carlo P. Campobasso, C.P., Gaudry, E. Reiter, C., LeBlanc, H. & Martin J. R. Hall. (2007). Best practice in forensic entomology—Standards and guidelines. International Journal of Legal Medical, 1(121), pp. 90-104.

[2] Byrd, J.H., (2014). What is Forensic Entomology? Forensic Entomology: Insects in Legal Investigation. Retrieved on 2/16/2017 from http://www.forensicentomology.com/definition.htm

[3] Coleman, J., (2013). Handbook of Forensic Services. International FBI Laboratory Publication Federal Bureau of Investigation. U.S. Department of Justice Federal Bureau of Investigation Laboratory Division Quantico, Virginia, 9(1), pp. 1-85.

[4] Coroiua, V.C, & Dumitru, A. (2013). General Aspects of the Rules and Methods Used In Crime Scene Investigation. Forensic Science Forum, 2(1), pp. 91-94.

[5] Devendran, V.K., Shahriar, H. & Clincy, V. (2015). A Comparative Study of email forensic tools. Journal of Information Security, 6(1), pp. 111-117.

[6] Dorweiler, V. & Yakhou, M. (2004). A Forensic Analysis of Business Scandals: Charges Against Scandalous Companies. Management Research News, 27(10), pp. 42-50.

[7] Gabel, J. (2014). Realizing reliability in forensic science from the ground up. The Journal of Criminal Law & Criminology, 104(21), pp. 282-352.

[8] Giannelli, P. (2005). Forensic Science. The Journal of Law, Medicine & Ethics. 33(3), pp. 535-546.

[9] Hunt, D. (2016). Forensic Anthropology. Retrieved on 2/17/2017 from http://qrius.si.edu/explore-science/jump/forensic-anthropology

[10] Mauro, M. (2010). What is Forensic Psychology? from Take All Prisoners (column) on Psychology Today (website). Retrieved from: https://www.psycho logytoday.com/blog/take-all-prisoners/201006/what-is-forensic-psychology

[11] Nickell, J., & Fischer, J. (1999). Crime Science: Methods of Forensic Detection. University Press of Kentucky.

[12] Sapse, D. (2013). Applications of Forensic Science in Private Security. Beijing Law Review, 4(4), pp. 137-140.

[13] Saunders, M., (Fall 2016). Forensic Dentistry: A Public and Social Service. Journal of the American Society on Aging, 40(3), pp. 49-51.

[14] Schmidt, M. (2012). Unobtrusive Marketing Research Methods: An Overview. Engineering Management Research, 1(2), pp. 26-34.

[15] Selama, S., Sahib, S., Hafeizah, N., Yusof, R. & Abdollah, F. (2013). Forensic traceability index in digital forensic investigation. Journal of Information Security 4(1), pp. 19-32.

[16] Lai, X., Gu, D., Bo Jin, B., Wang, Y. & Li, H. (2010). Forensics in Telecommunications, Information and Multimedia. London, England, Springer Press.

[17] Waggonner, Coleman, J., (2007). Handbook of Forensic Services. International FBI Laboratory Publication Federal Bureau of Investigation; U.S. Department of Justice Federal Bureau of Investigation Laboratory Division Quantico, Virginia, 1(1), pp. 1-100.

[18] Ward, J.T. (2013) What is Forensic Psychology? from the American Psychological Association (APA) website. Retrieved on 2/17/2017 from http://www.apa.org/ed/precollege/psn/2013/09/forensic-psychology.aspx

CHAPTER 2

INTRODUCTION TO BUSINESS FORENSICS: FORENSIC ACCOUNTING AND FORENSIC ECONOMICS — METHODS AND STRATEGIES

The Forensic Accountant: The Sherlock

Holmes of the accounting world.

~ Max Messmer

Introduction

This chapter discusses business forensics: forensic accounting and forensic economics. This chapter discusses the history of both forensic accounting and forensic economics. Both of these fields of study have a rich and robust history in using forensics in business. This chapter will outline the history and characteristics of each. In the field of accounting, an investigative approach to fraud, which emerged into forensic accounting? Forensic accounting has been established for 30 years or more. However, forensic economics has been established for 40 years. Forensic accounting is the study and interpretation of accounting evidence. On the other hand, forensic economics is the study and interpretation of economic damage evidence [Anderson, Volker, & Philips, 2008]. This chapter will go into depth on the characteristics of forensic accounting and forensic economics.

Forensic Accounting: Definition and Its Foundation

The historical foundations of forensic accounting are related to investigation of fraud and financial misconduct. In the account literature, forensic accounting includes a range of models and methodologies of investigative procedures that search for accounting data to produce legal evidence [Alabdullah, et al, 2014]. Forensic accounting is defined as the application of financial skills and an investigative mentality to unresolved issues, conducted within the context of the rules of evidence [Digabriele, 2008]. Forensic accounting, which is different from the practice of auditing, is to investigate financial misconduct.

The use of forensics is well-established in the field of natural science, the use of forensics in science has expanded to new areas such as forensic odontology, the study of dental bite and teeth patterns; forensic toxicology, the drug and poison effects on the human body; forensic entomology, the study of insects and human remains; forensic psychiatry, the legal aspects of human behavior; and forensic engineering, the study of device and structural failure [Anderson, Volker, & Philips, 2008].

However, in the field business, forensics is still in its infancy in terms of methodology and use. Some fields in the area business have begun to use forensics. First, is the field accounting which includes forensic accounting, the study and interpretation of accounting evidence; and forensic economics, the study and interpretation of economic damage evidence [Anderson, Volker, & Philips, 2008]. Forensics accounting is estimated as being around for at 20 plus years. Forensic accounting has two major components: litigation services recognizing the role of the CPA as an expert, and investigative services using the CPA’s skills that may or may not lead to courtroom testimony [ibid].

Forensic accounting continues to develop as rigorous investigative approach. However, that cannot be stated for the field of marketing. There needs to be further development of a methodology using forensic investigation in the field of marketing. This study attempts to fill that gap. Practically, forensic accounting, as mentioned by is concerned with discovering the ways of accounting fraud, forensic auditing, compliance, diligence and risk assessment; detection of financial misrepresentation and financial statement fraud [Alabdullah, 2014]. There are some justifications for using the forensic accounting. Here are some justifications: (a) widespread use of false accounting information; (b) weakness and lack of legal and accounting legislation in solving problems; (c) weakness in the traditional auditing; and (d) lack of professional institutions to provide forensic accounting consulting [ibid].

One forensic accounting technique is the use of digital analysis to examine random numbers. Tax cheats, check forgers, and embezzlers simply cannot consciously generate random numbers. In particular, organizational use of forensic accountants and digital analysis were the least often used of any anti-fraud method but had the highest mean effectiveness ratings [Bierstaker, Brody, & Pacini, 2008].

In the development of fraud detection skills and abilities, these skills were identified as essential: (a) gathering, organizing, and evaluating evidence; (b) employing various investigative tools to identify evidence of fraud; (c) conducting interviews for evidence-gathering purposes; and (d) communication (Kranacher, et al, 2008; Brickner, Mahoney, & Moore, 2010). The increasing demands in the current regulatory, legal, and business environments should stimulate accounting programs to emphasize and embrace forensic accounting. Practitioners and academics agree that critical thinking, unstructured problem solving, investigative flexibility, analytical proficiency, and legal knowledge are important skills of forensic accountants [Digabriele, 2008].

Forensic methods are being used to investigate companies in scandals across the country [Dorweiler &Yakhou, 2004].Forensic accounting can we characterized in eight perspectives, namely: (a) investigating all works of life say: psychology, philosophy, economics, finance, law and finally concentrating on accounting issues (conceptual aspects); (b) investigation of frauds (mitigating internal control procedural risks), (c) judicial disputes on organizational structures and succession (arbitrations with true and fair accounting figures on inherent risks), (d) elaboration and submission of expert reports (giving expert opinion), (e) due diligence (giving bases for value definition) [Imoniana, Antunes & Formigoni, 2013].

Special attention should be paid to financial statement fraud, which is the highly costly and often requires an override of internal controls. Financial statement fraud and earnings mismanagement can be detected through the judicious application of a set of quantitative and qualitative red flags

Forensic accountants have recognized the need for automated approaches to fraud analysis, yet research has not examined the benefits