Following vs Tracing in Forensic Accounting

Asset Recovery & Financial Investigations Following vs Tracing in Forensic Accounting: Navigating Asset Recovery and Evidentiary Preparation By AuditTrace Forensic Accountants • Sydney & Brisbane | Australia-Wide Forensic Investigations Key Takeaways for Litigators & Claimants: Following pursues the exact same asset as it transfers between parties; tracing tracks the value into substitute assets or commingled […]

Heuristics in Crypto Forensic Accounting | AuditTrace

Litigation Support & Asset Tracing The Double-Edged Sword: Understanding Heuristics in Forensic Accounting and Cryptocurrency Tracing By AuditTrace Forensic Accountants • Offices in Sydney & Brisbane | Australia-Wide Key Takeaways for Legal Practitioners & Investigators: On-chain heuristics provide probabilistic grouping, not cryptographic certainty. They can be broken by privacy tools like CoinJoins. Cognitive heuristics (anchoring, […]