James Digabriele

  • Professor Accounting and Finance
Email
digabrielej@montclair.edu
Phone
(973) 655-4174
Location
Montclair Campus > School of Business > Room 376

Biography

James A. DiGabriele is a professor in the Department of Accounting & Finance. He is a Certified Public Accountant (CPA) licensed in the State of New Jersey, is accredited in Business Valuation (ABV), Certified in Financial Forensics (CFF), Certified Fraud Examiner (CFE), Certified Financial Services Auditor (CFSA), Certified Forensic Accountant (Cr.FA), Certified Valuation Analyst (CVA), and is a Fellow of the American College of Forensic Examiners Institute (FACFEI).

He holds a Doctor of Professional Studies (DPS) with concentrations in Economics and Management from the Lubin School of Business at Pace University in New York, a Doctor of Philosophy (PhD)in Accounting from Middlesex University Business School in London, United Kingdom, a Master of Science in Taxation from Seton Hall University, a Master of Science in Finance from the New Jersey Institute of Technology and Bachelor of Science (BS) in Accounting from Bloomfield College. His articles have appeared in numerous academic and professional journals including, Accounting Horizons, Critical Perspectives on Accounting, Journal of Legal Economics, Journal of Forensic Accounting. The CPA Journal and Journal of Accountancy

Education

  • BS, Bloomfield College
  • MS, New Jersey Institute of Technology
  • MS, Seton Hall University
  • DPS, Pace University
  • PhD, Middlesex University

Publications

  • Journal Article: J. DiGabriele (2004). Dissecting the Forensic Accountant . Global Finance Letter
  • Journal Article: J. DiGabriele (2003). A Valuation Dilemma: Are S Corporations Worth More Than Otherwise Identical C Corporations?. The Forensic Examiner
  • Journal Article: J. DiGabriele (2003). Putting the “E” Back in P/E Ratios. The Valuation Examiner, National Association of CVA'a
  • Journal Article: J. DiGabriele, A. Gottesman (2006). Changes in Energy Sector Valuation Multiples Following the Enron Collapse: An Empirical Investigation. . Oil, Gas & Energy Quarterly.
  • Journal Article: J. DiGabriele (2006). A Primer In Valuing Closely Held Companies Using The Market Approach and Regression Analysis: Not All Variables and Industries Are Created Equal. CPA Expert
  • Journal Article: J. DiGabriele, G. Simoes (2005). “Do Court Preferences Exist in Cases of Matrimonial Dissolution Involving the Valuation of Closely Held Companies?”. Forensic Accounting in Matrimonial Divorce
  • Journal Article: J. DiGabriele (2006). An Empirical Walk Down Valuation Way: Are the Valuation Methods of Closely Held Companies Chosen by the Courts a Function of the Type of Case and Level of Court?. The Journal of Legal Economics
  • Journal Article: J. DiGabriele (2006). The Application of Regression Analysis to the Direct Market Data Method, Part I. . FOCUS. American Institute of Certified Public Accountants. Business Valuation and Forensic & Litigation Support Services Section
  • Journal Article: J. DiGabriele (2006). "The Pancake Palace: A Case Study in Business Interruption from the Defense Side” . Journal of Business Valuation and Economic Loss Analysis
  • Journal Article: J. DiGabriele (2006). Divorce and the Self-Employed Meet Economic Reality. Journal of Forensic Accounting
  • Journal Article: J. DiGabriele (2006). The Forensic Accountant: What Makes a Good One?. New Jersey Lawyer
  • Journal Article: J. DiGabriele, M. Filler (2006). The Application of Regression Analysis to the Direct Market Data Method, Part II. . FOCUS. American Institute of Certified Public Accountants. Business Valuation and Forensic & Litigation Support Services Section.
  • Journal Article: J. DiGabriele, G. Simoes (2007). “Forensic Accounting: The Nature of the Engagement.”. Value Examiner
  • Journal Article: J. DiGabriele, M. Filler (2007). The Application of Regression Analysis to the Direct Market Data Method, Part III.. American Institute of Certified Public Accountants. Business Valuation and Forensic & Litigation Support Services Section
  • Journal Article: J. DiGabriele (2007). To Have and to Hold: An Empirical Investigation of Preferences for Valuation Methods of Closely Held Companies in the Matrimonial Court. Journal of Forensic Accounting
  • Journal Article: J. DiGabriele, M. Filler (2007). The Application of Regression Analysis to the Direct Market Data Method, Part IV. FOCUS
  • Journal Article: J. DiGabriele (2007). "Do Court Preferences for Valuation Approaches of Closely Held Companies Vary by Industry?," . Journal of Business Valuation and Economic Loss Analysis:
  • Journal Article: J. DiGabriele (2008). Forensic Accounting and The Marital Life Style Analysis. The Journal of Forensic Accounting
  • Journal Article: J. DiGabriele (2008). Litigation Support and the Forensic Accountant: Assembling a Defensible Report. The Forensic Examiner
  • Journal Article: , M. Filler, J. DiGabriele (2008). Short-Term Sales Forecasting Using a Seasonal Adjustment Model. Valuation Strategies
  • Journal Article: J. DiGabriele (2008). The Adversarial Bias of Accounting Experts in Financial Litigation: An Empirical Analysis of Compromised Objectivity in Accounting Expert Testimony. Journal of Accounting, Ethics & Public Policy. . Journal of Accounting, Ethics and Public Policy
  • Journal Article: , J. DiGabriele, G. Simoes (2007). Lessons Learned From the Med Diversified Case. The Value Examiner
  • Journal Article: J. DiGabriele (2007). The Forensic Accountant: An anatomical look at the art and science.. New Jersey Lawyer
  • Journal Article: J. DiGabriele, M. Filler (2007). How to Read, Understand, and Interpret Excel’s Regression Output.. FOCUS
  • Journal Article: J. DiGabriele (2008). Determining the Premium Paid in S Corporation Acquisitions: A Predictive Model. Business Valuation Alert
  • Journal Article: J. DiGabriele (2008). The Sarbanes-Oxley Act and the private company discount: An Empirical Investigation. . Critical Perspectives on Accounting
  • Journal Article: J. DiGabriele, G. Simoes (2008). Understanding a Financial Expert’s Credentials: A Practical Guide for Attorneys. The New Jersey Lawyer
  • Journal Article: J. DiGabriele (2008). An Empirical Investigation of the Relevant Skills of Forensic Accountants. Journal of Education for Business
  • Journal Article: , J. DiGabriele, M. Filler (2009). Considering the Market Approach in Matrimonial Valuations: The Application of Regression Analysis to the Direct Market Data Method. Forensic Accounting in Matrimonial Divorce Engagements
  • Journal Article: J. DiGabriele, G. Simoes, L. Zaku (2009). The Separation Anxiety of Marital Assets: Preparation of the Marital Balance Sheet. . Forensic Accounting in Matrimonial Divorce Engagements
  • Journal Article: J. DiGabriele (2009). Fishbowl the Forensic Accountant: A Closer Look at the Skills Forensic Accounting Education Should Emphasize. . Forensic Examiner
  • Journal Article: J. DiGabriele (2009). Gender, Valuation of Private Companies, and State Specific Variables in the Division of Marital Assets. Journal of Legal Economics
  • Journal Article: J. DiGabriele (2009). Matrimonial Business Valuations and the AICPA Statement on Standards for Valuations Services No. 1. American Journal of Family Law
  • Journal Article: J. DiGabriele (2009). Core Components in Estimating Economic Damages. The CPA Journal
  • Journal Article: J. DiGabriele (2008). The Moderating Effects of Acquisition Premiums in Private Corporations: An Empirical Investigation of Relative S Corporation and C Corporation Valuations. . Accounting Horizons
  • Journal Article: J. DiGabriele (2009). Implications of Regulatory Prescriptions and Audit Standards on the Evolution of Forensic Accounting in the Audit Process. Journal of Applied Accounting Research
  • Journal Article: J. DiGabriele (2010). The Application of a Predictive S Corporation Premium Model and the Behavioral Considerations in Acquisitions of Private Companies. . Business Journal For Entrepreneurs
  • Journal Article: J. DiGabriele (2010). Teaching Notes: A Teaching Case on Financial Mediation for the Forensic Accountant.. . Journal of Forensic Studies in Accounting and Business
  • Journal Article: J. DiGabriele (2011). A Chronological Cursor of Internal Revenue Service Directives and their Imprint on Business Valuation. . Franklin Business & Law Journal
  • Journal Article: J. DiGabriele (2011). Evidentiary Reliability, Valuation Standards, and Rules of Thumb.. American Journal of Family Law
  • Journal Article: J. DiGabriele (2010). Applying Forensic Skepticism to Lost Profits Valuations. Journal of Accountancy
  • Journal Article: J. DiGabriele (2010). Breaking Up Marital Assets: "A Balance Sheet Act". American Journal of Family Law
  • Conference Proceedings: I. Douma, J. DiGabriele (). Locust of Control Impact on Student Group Projects .
  • Journal Article: J. DiGabriele (2010). A Teaching Case on Financial Mediation for the Forensic Accountant.. Journal of Forensic Studies in Accounting and Business
  • Journal Article: J. DiGabriele (2011). Revisiting the Integration of Forensic Accounting and the Audit Paradigm. The Forensic Examiner
  • Journal Article: J. DiGabriele (2011). An Observation of Differences in the Transparent Objectivity of Forensic Accounting Expert Witnesses. Journal of Forensic & Investigative Accounting.
  • Journal Article: J. DiGabriele (2012). A Query on Related and Unrelated Mergers & Acquisitions and the Impending Inference on Private Company Pricing.. Business Journal for Entrepreneurs
  • Book: M. Filler, J. DiGabriele (2012). A Quantitative Approach to Commercial Damages. Applying Statistics to the Measurement of Lost Profits. John Wiley & Sons
  • Journal Article: J. DiGabriele (2012). A Narrative Inquiry of the Inchoate Ethical Risks of Forensic Accounting Experts under Amended Rule 26 Communications. . Ethics & Critical Thinking Journal
  • Journal Article: , J. DiGabriele, C. Russo (2012). Valuing Facebook: Hype & Fundamentals. Valuation Strategies
  • Journal Article: J. DiGabriele (2012). Academic Research Briefs. The Value Examiner
  • Journal Article: , J. DiGabriele, F. Mello (2012). Preparing Counsel for Deposition Testimony. National Litigation Consultants Review
  • Journal Article: J. DiGabriele (2012). A Case Study on the Determination of Lost Profits for the Forensic Accountant. Issues in Accounting Education
  • Journal Article: J. DiGabriele (2012). Teaching Notes: A Case Study on the Determination of Lost Profits for the Forensic Accountant. Teaching Notes: Issues in Accounting Education
  • Journal Article: J. DiGabriele (2012). The Moderating Valuation Effects of the Organizational Form of Flow Through Entities. Journal of Business Valuation and Economic Loss Analysis
  • Journal Article: J. DiGabriele (2013). A Matrimonial Attorney's Guide to Navigating a Financial Expert's Credentials. American Journal of Family Law
  • Journal Article: J. DiGabriele (2013). Academic Research Briefs No. 2. The Value Examiner
  • Journal Article: , M. Filler, J. DiGabriele (2013). Three Short-term Econometric Sales Forecasting Models.. The Value Examiner
  • Journal Article: J. DiGabriele (2013). Academic Research Briefs No. 3. The Value Examiner
  • Journal Article: J. DiGabriele (2013). The insignificance of auditor selection in the valuation of private companies within the public acquisition market. . International Journal of Critical Accounting
  • Journal Article: J. DiGabriele, P. Lohrey (2014). Application of the Before-and-After Method Which Combines the Classic Elements of Fraud Examination and Forensic Skepticism in the Valuation of Commercial Damages. Business Journal for Entrepreneurs
  • Journal Article: , W. Huber, J. DiGabriele (2014). Research in Forensic Accounting-What Matters? . Journal of Theoretical Accounting Research
  • Journal Article: J. DiGabriele (2014). Contemporary Research in Valuation and Forensic Accounting. The Value Examiner
  • Journal Article: , J. DiGabriele, M. Ojo (2014). Objectivity and Independence: The Dual Roles of External Auditors. Journal of Forensic and Investigative Accounting
  • Journal Article: J. DiGabriele (2014). Perceived Conflicts in Peer Reviewed Accounting Research. Journal of Accounting, Ethics & Public Policy
  • Journal Article: J. DiGabriele, W. Huber (2015). Topics and methods in forensic accounting research. Accounting Research Journal
  • Journal Article: P. Lohrey, J. DiGabriele (2015). Strategic Value of a Business in Divorce Settlements. American Journal of Family Law
  • Journal Article: W. Huber, J. DiGabriele (2015). What is the Purpose of Research in Forensic Accounting?. Journal of Theoretical Accounting Research
  • Journal Article: J. DiGabriele (2016). The expectation differences among stakeholders in the financial valuation fitness of auditors. Journal of Applied Accounting Research
  • Journal Article: J. DiGabriele, P. Lohrey (2016). The Valuation of Economic Damages: A Case Study for the Forensic Accountant.. Journal of Forensic and Investigative Accounting
  • Journal Article: J. DiGabriele (2016). A Model for Investigation by Combining Classic Elements of Fraud Examination and Forensic Skepticism in the Valuation of Damages.. The Forensic Examiner
  • Journal Article: J. DiGabriele, P. Lohrey (2017). Forensic Accountants and Calculation of Value Reports: Recent Court Observations.. The CPA Journal
  • Journal Article: J. DiGabriele, P. Lohrey, (2016). Teaching Notes: The Valuation of Economic Damages: A Case Study for the Forensic Accountant. Case Studies in Forensic Accounting and Fraud Auditing
  • Journal Article: J. DiGabriele (2023). Cap Rates and Company Specific Risk: A Transaction Database Approach.. The Value Examiner
  • Journal Article: J. DiGabriele, V. Metallo (2022). Are Vocational Experts Necessary for the Defense? A Ratio Bella for the Forensic Accountant to Include Vocational Hypotheticals in Economic Damage Analysis. Corporate & Business Law Journal
  • Journal Article: J. DiGabriele (2021). Company-Specific Risk and Small Company Valuation. Journal of Forensic Accounting Research
  • Book Review: J. DiGabriele (2021). Corporate Law and the Theory of the Firm: Reconstructing Corporations, Shareholders, Directors, Owners, and Investors (The Economics of Legal Relationships). . The CPA Journal
  • Journal Article: J. DiGabriele (2021). Financial Statement Fraud and the Failure of Corporate Financial Statement Fraud Prediction. Journal of Accounting & Finance
  • Journal Article: J. DiGabriele (2021). Corporate governance and disclosure: purpose, scope, and limitations.. International Journal of Disclosure and Governance
  • Journal Article: J. DiGabriele (2020). A Synthesis of Non-Fraud Forensic Accounting Research in Forensic Accounting Research. Journal of Forensic Accounting Research
  • Journal Article: J. DiGabriele (2020). Navigating the AICPA Statement on Standards for Forensic Services No. 1. American Journal of Family Law
  • Journal Article: J. DiGabriele, R. Riley (2020). Determining Back Pay and Front Pay Individual Damages in Wrongful Termination Employment Cases. The Value Examiner
  • Journal Article: J. DiGabriele, C. Russo, C. Woodruff (2019). Repeal of the Alimony Deduction and the Impact on Divorce Negotiations. American Journal of Family Law
  • Journal Article: J. DiGabriele, M. Crane, P. Lohrey, J. Nicholson (2019). VFR Valuation Advisory #3: A Groundwork for Fraudulent Financial Reporting?. Journal of Forensic and Investigative Accounting
  • Journal Article: J. DiGabriele, C. Russo, (2018). Impact of the Tax Cuts and Jobs Act on the Valuation of S Corporations. Journal of Forensic & Investigative Accounting
  • Journal Article: J. DiGabriele, R. Riley (2018). Scratchpad: A Private Company Business Valuation Case. Journal of Forensic Accounting Research
  • Journal Article: J. DiGabriele, R. Riley (2018). Teaching Notes: Scratchpad: A Private Company Business Valuation Case. Journal of Forensic Accounting Research
  • Journal Article: J. DiGabriele (2018). Panel Discussion: Teaching a New Generation. The Value Examiner
  • Journal Article: J. DiGabriele, W. Huber, (2017). Accounting Research Productivity Benchmarks: Who Uses Them? . Journal of Theoretical Accounting Research
  • Journal Article: P. Lohrey, J. DiGabriele, J. Nicholson (2017). A Risk Assessment of Intangible Asset Valuation: The Post-Hoc Association between Goodwill Impairments and Risk Hazards in Mergers and Acquisitions. American Journal of Management
  • Journal Article: J. DiGabriele, P. Lohrey, J. Nicholson, C. Rodriguez (2017). A Tax Policy of Applying the “Tax-At-The-Top” Approach to Multinational Corporations. . Business & Law Journal
  • Journal Article: R. , J. DiGabriele (2023). Judicial Interpretations of Expert Testimony from Financial Expert Witnesses and the Daubert Qualifications Criteria: A Directed Content Analysis of Judicial Statements. Journal of Forensic & Investigative Accounting
  • Journal Article: J. DiGabriele, J. Foy, V. Sampath, H. Abbu (2023). The Effects of Message Quotes on Tax Compliance. Journal of Forensic Accounting Research
  • Journal Article: L. Cooper, J. DiGabriele, S. Flemming, R. Riley, T. Sorensen (2024). Fraud Losses: An Examination of Gender, Opportunity, and Social Identity. Journal of Forensic Accounting Research
  • Journal Article: M. Lazirko, D. Appelbaum, J. DiGabriele (). Dark-Web Incentives & Forensic Signal Detection: An LLM-Based Application of the Venn Fraud Model to Unregulated Market Discourse. Journal of Forensic and Investigative Accounting
  • Journal Article: J. DiGabriele, H. Smith Antinozzi, C. Russo, P. Kunz (2024). Taxation and Forensic Accounting: Informing Research and Practice.. Journal of Forensic Accounting Research
  • Journal Article: J. Foy, C. Legister, R. Warren, F. Kass-Ahraibman, J. DiGabriele (2025). The terrorism financing investigation case: An experiential learning exercise.. Journal of Forensic Accounting Research
  • Journal Article: J. Foy, C. Legister, R. Warren, F. Kass-Ahraibman, J. DiGabriele (2025). Teaching Notes: The terrorism financing investigation case: An experiential learning exercise. Journal of Forensic Accounting Research

Honors & Awards

  • Bright Idea Award, New Jersey Policy Research Organization & Stillman School of Business, Seton Hall University (November 2009)
  • Academic Excellence , Pace University, Lubin School of Business, Doctoral program (May 2006)
  • Bright Idea Award, NJPRO (November 2017)
  • The Keizer/KPMG Faculty Research Fellowship, Keizer Family/KPMG Foundation (April 2012)