Principal
CurrentProvides financial and economic analysis for commercial litigation matters, and supports experts in preparing for deposition and trial testimony.Cost accounting and merger efficiencies: Extensive experience analyzing issues related to cost accounting and merger efficiencies. Consulted on numerous cost and managerial accounting matters, including those involving predatory pricing, profitability analyses, and but-for damages claims.Assessed merger efficiencies and failing firm issues for both the merging parties and government agencies such as the Department of Justice and the Federal Trade Commission. Evaluated merger specificity and the verifiability of claimed efficiencies. In addition, conducted analyses to determine whether firms are failing and if their assets are likely to exit the relevant market.Accounting, auditing, and forensic investigations;More than a decade of experience with matters involving U.S. Generally Accepted Accounting Principles (GAAP) and International Financial Reporting Standards (IFRS). In these contexts, analyzed a range of accounting issues, notably those related to income taxes, revenue recognition, contingent liabilities, fair value, and derivatives.In matters involving Generally Accepted Auditing Standards (GAAS), addressed actions brought by the Securities and Exchange Commission (SEC) and the Public Company Accounting Oversight Board (PCAOB). Consulted on issues related to auditor liability in other forums, and performed forensic services in multiple matters involving alleged fraud and concealment schemes.
