Anyone who receives royalty accounting statements has to wonder if those statements are, in fact, accurate: Are they being paid on the correct number of units? But what about challenging the entire premise of royalty calculation? As technology evolves and new revenue streams are developed, royalty recipients are taking a hard look at the assumptions underlying their royalty payments, and in certain cases, challenging them in court. This panel will discuss several recent, newsworthy cases, as well as personal experiences in disputing the assumptions and formulas used in paying royalties for recorded music, publishing income and overall statement auditing.