The pandemic had a significant impact on the merger and acquisition (M&A) market, causing deal value and volume to contract rapidly. But as the global economy recovers and confidence returns to the boardroom, M&A activity has sprung back into life, with deal value exceeding US$1 trillion in every quarter in 2021 for the first time in history.
Forensic due diligence is needed given that deals are more prone to fraud in times of economic distress.
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