by Noah Green CPA CFE | Apr 23, 2026 | DD Tech Lab
Public-company restatements do not arrive at a constant rate. They cluster, temporally (Sarbanes-Oxley wave 2004-2006, financial-crisis wave 2008-2010, revenue-recognition-standard wave 2018-2019) and cross-sectionally (industries with similar accounting complexity...
by Noah Green CPA CFE | Apr 22, 2026 | DD Tech Lab
The Neo4j sub-series up to this point has lived in the data-modeling and query-design layer. The methodology is correct; the queries make sense; the worked examples run in seconds. Production operation is a different problem. A DD firm whose ownership-and-transaction...
by Noah Green CPA CFE | Apr 21, 2026 | Small Business & 1099 Reality
A consulting-firm owner’s tax advisor recommends the “Augusta Rule” strategy: have your S-Corp rent your personal residence for 14 days a year for board meetings, expense the rent at the corporate level, and exclude the rental income on your personal...
by Noah Green CPA CFE | Apr 20, 2026 | DD Tech Lab
A disbursement file containing 5,250 vendor payments reveals its control architecture through statistical anomalies. The auditor observes 285 payments clustered in the narrow $9,500, $9,999 range while only 42 payments appear in the adjacent $10,000, $10,499 range, an...
by Noah Green CPA CFE | Apr 19, 2026 | DD Tech Lab
The Cypher Patterns for Transaction-Graph Anomaly Detection article in this sub-series introduced cycle detection on transaction graphs for round-tripping, a payment that returns to its originator through one or more intermediaries. This article extends the...
