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Episode 3: Evaluating Startup Quality of Earnings | John Samore III

Episode 3 with John Samore III, Certified Fraud Investigator and Certified Public Accountant

John Samore III is a Certified Public Accountant and Certified Fraud Examiner with over 25 years of experience in forensic accounting, fraud investigations, and litigation. He has worked with Big 4 firms and other professional service firms, collaborating with companies across various industries.

John specializes in financial, managerial, and operational due diligence for M&A transactions, including quality of earnings and working capital analysis. He has also performed internal audits, control testing, SOX compliance, and policy recommendations. His experience spans government entities, nonprofits, and public and private companies in industries such as banking, healthcare, media, retail, real estate, manufacturing, agriculture, and more.

During our conversation, he discusses:

  • The importance of separating emotions from business decisions

  • Key takeaways from his experience dealing with financial crimes and fraud cases

  • Why quality of earnings is important for early-stage investments

  • Typical mistakes angel investors and entrepreneurs make in this area

  • Practical questions that angels should consider asking before committing to a deal

  • Risk assessment and when to engage professionals for due diligence

Listen now on Spotify, Apple Podcasts, and YouTube.

What We Cover:

  • 02:11 The Role of a Special Agent in Financial Fraud

  • 03:15 Real-Life Cases of Financial Fraud

  • 11:46 Understanding Quality of Earnings

  • 19:56 Common Mistakes by Investors and Entrepreneurs

  • 26:45 Key Questions for Angel Investors to Consider Asking

  • 28:27 When to Engage a Professional

  • 31:51 Current Projects and Closing Remarks

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Stuff We Reference


All opinions expressed are personal and may not reflect the views of the individual’s organization or of The Diligent Observer. Not investment advice.

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