Fraud Consultants

Dr. Jules Kamin received his Ph.D. in business economics, finance and management science from the University of Chicago Graduate School of Business, rated #1. He is an expert on Economic Damages and Economic / Financial Aspects of Liability. He brings to the practice of forensic economics a unique combination of educational background, practical business and teaching experience, and a proven record of expert retention and testimony in over five hundred cases since 1987.

Services Include:

Lost Profits Lost Business Goodwill Diminution of Business Value Business Valuation Lost Earnings and Benefits Course of Conduct Business Torts Fraud Interference with Prospective Economic Advantage

Breach of Contract Unfair Competition Condemnation Infringement of Intellectual Property Antitrust Securities Personal Injury Wrongful Termination

Thomas M. Neches is an Certified Public Accountant, Accredited in Business Valuation, a Certified Valuation Analyst, is Certified in Financial Forensics and is a Certified Fraud Examiner. Mr. Neches, Managing Partner of Thomas Neches & Company, LLP, has thirty-two years of experience in providing expert testimony on Accounting, Business Valuation and Financial Issues. 

Mr. Neches has testified on behalf of plaintiffs and defendants in state and federal courts in Arizona, California, Florida, Kentucky, Missouri, Nevada, New York and Oregon. He specializes in applying computer database and statistical techniques to assemble and analyze voluminous and complex data. Mr. Neches holds a BA in mathematics from UC San Diego and an MS in operations research from UCLA.

Robert Radley's practice is the longest established private independent laboratory in Great Britain dealing solely with the Forensic Examination of Handwriting and Documents. Mr. Radley is a trained forensic scientist specialising exclusively in this field. He has written numerous papers and publications in forensic science journals on forensic document examination relating to a variety of aspects of this work and has presented these to scientific meetings both in this country and abroad. He has been on the Editorial Board of the International Journal of Forensic Document Examiners.

Since 1971, Mr. Radley has been consulted in over 9,000 cases involving questioned documents with instructions received from all over the world. These generally relate to signature authentication and/or handwriting identification together with other areas of document examination which are dealt with on a routine basis, including non-destructive instrumental analysis of inks, paper, alterations, erasures, typewriting, printing, indented and electrostatic writing impressions in documents (ESDA), photocopy examinations, dating queries and determination of sequences of writings. He has trained as a Single Joint Expert and regularly deals with such cases. His laboratory is extensively equipped with the necessary instrumentation for the forensic examination of documents.

Mr. Radley has given evidence on several hundred occasions as an expert witness in the courts throughout the UK and also courts in Australia, New Zealand, Brunei, Hong Kong, Singapore, Malta, The Hague, The Republic of Ireland, Jersey, Cyprus, Germany, Switzerland, Kenya and Gibraltar.

Rod Tasker specializes in Payment Services, Transaction Banking, and e-Commerce. He has over 20 years of experience working for major banks in strategic and business planning and cradle to grave product management, including business cases, feasibility, piloting, commercialization, and retirement. Mr. Tasker consults in strategic management and innovative solution delivery in the banking and finance industry. His achievements in Australia and internationally include:
     - Leading a team of 25 people in developing an internet payment service
     - Developing an enterprise Sales and Service architecture for a major bank
     - Developing an international payments business architecture & operations strategy for a major bank
     - Obtaining consensus amongst a consortium of 15 global banks for the strategic vision and plan for implementing B2B international ePayments
     - Developing a variety of e-Banking and e-Payment products and services
     - Building a payments business from start-up as CEO

Areas of Expertise:

Payments e-Commerce Transaction Banking Identity Services

Product Development / Product Management Piloting Commercializing Business and Strategy Formulation

Consulting Services - Mr. Tasker is engaged by companies that offer payment services as products or services, or for whom payments are "strategic" or "core," for example, insurance companies, exchanges, retailers, and investors wanting to evaluate payment business acquisitions, mergers, or funding opportunities. His services include:

Strategy Formulation Business Planning Profitability Improvement Change Management

Program and Portfolio Management Regulatory Compliance Risk Analysis Ventures / Mergers & Acquisitions

Sylvia Kessler has over 25 years of experience as an effective and skilled Certified Forensic Document Examiner as well as a Handwriting Expert. She has conducted hundreds of examinations and generated numerous reports concerning questioned handwriting and signatures. Ms. Kessler's clients include fraud and legal departments, attorneys, investigators, government agencies, teachers, insurance companies, universities, banks, business owners, as well as individuals and families concerning many issues regarding handwriting. She serves a Consultant on a variety of forensic document and handwriting instruments, including:

Wills Checks Voter registrations Insurance Forms Financial Documents Mortgage Documents

Banking Forms / Disputes Retail Contracts Cut and Paste Documents Deeds of Trust Threatening Letters Anonymous Letters

Background Experience - Ms. Kessler completed her training with Dr. Marie Cassil in 1976 and has been active as a Handwriting Expert and Forensic Document Examiner since 1980. Since that time, she has studied and become Certified by the Scientific Association of Forensic Experts, SAFE, as a Forensic Document Examiner. Ms. Kessler has also been Certified as a Neuro Linguistic Practitioner since 1986. 

Lectures /Teaching / Training: Sylvia Kessler has designed and taught hundreds of students Forgery Detection and Handwriting Analysis, through Metro Community College, Southeast Community College, and Clemson University. She has worked directly with Physicians Mutual and Woodmen of the World Legal Department to train hundreds of underwriters basic forgery indicators as well as teams from various business organizations, businesses, and groups. Ms. Kessler has also presented “Forgery Red Flags” instruction manual to numerous groups including the Nebraska Bar Association and Eastern NE Anti Fraud Association. 

View Sylvia Kessler's Expert Witness Profile.

Sidney P. Blum, CPA, CFE, CPEA, CFF has over 30 years of professional experience in the areas of Forensic Accounting, Intellectual Property Economic Damages, Royalty Audits, and General Economic Damages. 2017 California CPA of the Year & 2012 Certified Fraud Examiner of the Year Mr. Blum is a Certified Fraud Examiner, Certified Professional Environmental Auditor, and Certified in Financial Forensics by the AICPA. 

As a world leading Royalty Auditor and Risk Advisor, Mr. Blum has deep knowledge of Georgia-Pacific factors and other major influencers on reasonable royalty rates for patent litigation. He led the national royalty audit practices for Big 4 firms Ernst & Young and KPMG where he also wrote the global methodologies for both firms. He is one of five members of the Board of Regents with the 80,000 member Association of Certified Fraud Examiners. 

Clients: Mr. Blum's clients have included Adobe, Amgen, Beats Electronics, DGA, Disney, Dolby, DreamWorks, DTS, DKNY, Ed Hardy, General Electric, General Motors, IGT, IMG, Marvel, Mattel, McDonalds, Microsoft, MLB, and the NFL to name a few. Commonly audited industries include consumer products, electronics, software, apparel, media and entertainment, aerospace, automotive for trademarks, patents and copyrights. 

Consulting Services:

Desk Audits and Field Audits Forensic Accounting and Investigative Audits Royalty Reporting / System Audits

Evaluation of License Agreements Royalty Compliance and Monitoring Programs Royalty Compliance / Monitoring Program Reviews

Mr. Blum’s two books published by Oxford University Press and LexisNexis on financial terms in contracts are leading sources of valuable information for attorneys and contract negotiators. He has also made numerous presentations to law firms, professional groups, universities, and others regarding contract compliance and auditing. View Sidney Blum's Expert Witness Profile.

Shuster & Company, PC is a full-service Forensic & Business Valuation Accounting Firm serving clients throughout the United States and occasionally throughout the world. They are dedicated to providing our clients with professional, personalized services and guidance in a wide range of financial, business, and forensic needs. Their professional services include:Forensic Accounting - Business Valuation - Divorce Matters- Accounting & Tax Issues
Principal, Steven J. Shuster, CPA/ABV/CFF/CGMA, CVA, FCPA and his team provide litigation support services for a number of forensic accounting issues. They are experienced in identifying, collecting, analyzing, and interpreting financial and accounting data and information; applying the relevant data and information to a legal dispute or issue, and rendering an opinion as to their analysis. They have been accepted as experts by the Courts on numerous occasions and have served as consultants for plaintiffs and defendants in a wide variety of civil and criminal legal matters.

With a track record of helping counsel unravel challenging financial and economic issues in disputes, they provide valuable insight and clarity, helping their clients during every stage of a contested matter, from early case assessment and discovery to case strategy, damages analysis and settlement services.

Areas of Expertise:

• Damage Analysis - Assist attorneys and clients in calculating damages in litigation cases or rebutting claims by opposing counsel.
• Family Law and Divorce Support - Business Valuations, spousal and child support matters, asset tracing, income characterization and calculation and division of assets.
• Fraud Investigation Consulting - Investigate alleged misconduct, and measure the financial implications of disputes.
• Lease Review Services - Analysis of commercial real estate leases and conducting lease reviews of rent, operating expenses, common area maintenance (CAM) expenses and real estate taxes to identify potential financial savings on behalf of tenant.
• Assisting Claims Adjusters - Business interruption, inventory loss, extra expense, lost earnings / profits, subrogation, product liability, general liability.
• Malpractice - Compare activities performed by the professionals to applicable professional standards and practices.

CV Available Upon Request.

Setec Investigations offers unparalleled expertise in computer forensics and electronic discovery, providing highly personalized, case-specific forensic analysis and litigation support services to assist in the investigation, handling, and prosecution of computer-related crimes or misuse.

Setec Investigations combines today's most advanced computer forensics and litigation support expertise with a business- and legal-friendly approach, resulting in a sound analytical foundation that carefully balances critical investigative requirements with vital legal and evidentiary needs.

Setec Investigations incorporates a cross-disciplinary team comprised of computer forensic investigators, attorneys, law enforcement specialists, and seasoned business professionals who have established a proven track record of success since 1997.

Services Overview

Setec Investigations possesses the necessary combination of technical expertise, understanding of the legal system, and specialized tools and processes enabling the discovery, collection, investigation, and production of electronic information for investigating and handling computer-related crimes or misuse.

Explore our range of service offerings:

Computer Forensic Investigations

Computer forensics and enterprise investigation services identify, gather, analyze, and preserve electronic evidence to establish a sustainable posture for internal or legal action.

Electronic Discovery

Manage large volumes of electronic data and quickly identify and isolate electronic evidence that is critical to the success of a litigation.

Litigation Support

Legal consultants and attorneys translate litigation issues into strong case strategies that effectively utilize electronic evidence.

Expert Witness

Supports the resolution of security incidents and active litigations by offering impartial and independent expert testimony, opinions, and customized reports in legal proceedings.

SAGE FOOD SAFETY CONSULTANTS provides individually tailored specialized food safety consulting services to organizations looking to improve food safety measures, maintain regulatory compliance, and protect their brand identity.

They offer perspective, guidance, and solutions on:

FSMA Regulatory Compliance Quality Assurance Best Practices Product Traceability Food Defense Safeguards

Import / Export Risk Assessments Recall Crisis Management Social Media and Website Consulting Food Litigation Defense

In addition, SAGE FOOR SAFETY CONSULTANTS offers comprehensive presentations on global food challenges and future trends in the food regulatory environment in the United States, the European Union, and China.

Principal, Gale Prince, CFS, brings 50 years of Food Industry experience to the table, starting in 1967 at the Jewel Companies until his retirement from The Kroger Co. as its Director of Corporate Regulatory Affairs. A Certified Food Scientist (CFS) by the Institute of Food Technologists, Mr. Prince is widely known for his involvement in industry and regulatory activities and in addressing Global Food Safety issues. He has been called “The Dean” of product recalls having managed several thousand in his career and is noted for his knowledge of food safety and regulatory requirements.

View Gale Prince's Expert Witness Profile.

Principal, EJ Janik, CPA, CFF, CFE is a Certified Public Accountant with 37 years of professional experience. He has been engaged as an accounting consultant on issues involving, among other things, public and private company audits, due diligence, fact finding, asset tracing, lost profits analysis, damage analysis, fraud analysis, insurance claims and business valuations. Mr. Janik holds a Master of Science in Accounting from Louisiana State University and a Bachelor of Commerce from Rice University. He is a member of the American Institute of Certified Public Accountants and the Texas Society of Certified Public Accountants.

Mr. Janik has provided expert testimony in over 80 matters including testimony in 48 trials or hearings in 8 states. His experience also includes over 23,000 hours of Engineering and Construction auditing and consulting work on construction claims matters involving:

Acceleration Change Orders Costs Defective Plans Differing Site and Concealed Conditions Direct Costs Disruption Evaluating Claims

Indirect Costs Overhead Payroll Fringe Burdens Profit Pre-Qualification Filings Superfund / Hazardous Waste Sites Terminations Other Construction Issues

Mr. Janik provides accounting, financial, economic, fraud, and business dispute consulting. He has provided over 150 financial audits and consulted in over 685 business disputes. Janik's clients include Bank of America, Coca-Cola Company, FDIC, General Motors Corporation, IBM, Travelers Insurance, and many more. Specific areas of expertise include:

Business Consulting Dispute Consulting Forensic Accounting Damage Analysis / Critiques Construction Claims

Opinions / Reports Fact Finding / Graphic Analytics Accounting / Financial / Economic Modeling Contract Accounting Projections and Trend Analysis

View EJ Janik's Expert Witness Profile.

*Ryan Fraud and Forensic Recovery, LLC is not a CPA firm.

Ronald N. Morris & Associates, Inc. (RNM&AI) is a Forensic Document consulting firm dedicated to the highest possible standard for service and professionalism. With a well-equipped laboratory of state-of-the-art equipment, RNM&I provides expertise needed in several areas of Forensic Document and Handwriting Examination including:

• Handwriting Identification
• Document Examination
• Document Alterations
• Indentations, ESDA Analysis
• Ink and Paper Differentiation (No Destructive Testing)

President and Founder, Ronald N. Morris, CDE is a Certified Document Examiner with over 40 years of experience working with such entities as the United States Treasury Department, Office of the Examiner of Questioned Documents; the Washington, DC Police Department, Questioned Document Laboratory; and the United States Secret Service, Forensic Services Division, Questioned Document Branch. A Fellow in the Questioned Document Section of the American Academy of Forensic Sciences, he is a nationally and internationally known expert in his field.

Author - Mr. Morris has been the author or co-author of numerous technical papers on different questioned document topics, including, but not limited to, handwriting and hand printing identification, opinion terminology, document interlineations and alterations, fabrication techniques, nondestructive ink differentiation, paper fasteners, the examination of plastic card documents, and other documentary evidence examination areas.

Speaker and Lecturer - Ronald Morris served as an instructor at the United States Treasury Department Agents Basic Training School in Washington, DC, and the United States Secret Service, Office of Training, questioned document course for special agents and investigators held in Washington, DC, and the Federal Law Enforcement Training Center (FLETC) in Brunswick, GA.

Most recently, Mr. Morris conducted training programs to a group at St. Mary's University in Halifax, Nova Scotia and served as guest lecturer at questioned document technical seminars at Georgetown University, Washington, DC.

View Ronald Morris' Expert Witness Profile.

Q9 Consulting partners with its clients to develop and implement effective risk management procedures to successfully commercialize and sustain safe and effective products.

Q9 Consulting, Inc. was founded in 2007 by Mike Wakshull. The name originates from ICH Q9, Quality Risk Management for the pharmaceutical industry. Mike managed Corporate Quality Risk Management for Amgen, the world's largest biotechnology company. Mike's experience with medical device product risk management has focused on implementation of ISO 14971.

Mike was a technical editor and primary contributor to the 2nd edition of the risk management chapter 11 of the Guide to the Project Management Body of Knowledge (PMBoK Guide). This is an ANSI and ISO standard for project management. He has contributed to the risk management chapter of the 4th edition of the PMBoK Guide.

Services offered include:

• Expert witness testimony
• Project Management Consulting
• Risk Management Consulting
• Project Management Training
• Risk Management Training
• Forensic Document Examination

In 1999 Mike wrote the first 4-day Project Risk Management course for Learning Tree International. In 2002 he presented 2 4-day risk management classes for PMI Seminars World. Mike teaches project risk management for the University of California at Irvine's Extension University. He wrote and presented globally the internal Product Quality Risk Management training classes at Abbott Vascular.

Q9 Consulting, Inc. serves Southern California counties of Riverside, San Diego, Orange, San Bernardino, and surrounding regions. Work is accepted from all other locations.

Areas of Expertise:

• Managing large information systems projects
• Project risk management
• Pharmaceutical product uality risk management
• ICH Q9
• Medical Device product quality risk management
• ISO 14971
• Training classes
• Public speaking

View Mike Wakshull's Expert Witness Profile.

Barry L. Pulchin, CPA/ABV/CFF/CGMA, CFE, CVA, DABFA, has over 32 years of experience as a Certified Public Accountant. Mr. Pulchin is also a Certified Fraud Examiner and a Certified Valuation Analyst who specializes in Business Valuations. Mr. Pulchin's firm maintains a general commercial accounting practice with diversified clientele, which includes an extensive practice in the insurance agency, insurance underwriting, and reinsurance and actuarial industries. Other major commercial clientele are in the video duplication and real estate industries. Mr. Pulchin has appeared as a featured speaker on radio to discuss year-end tax planning and general business and valuation topics. He has been quoted in the New York Times regarding the tax ramifications of cooperation ownership and exchanges of ownership. Mr. Pulchin has given countless presentations and seminars on subjects within his areas of expertise including bankruptcy, forensic accounting, tax fraud, and business valuation. Barry Pulchin's Business Services Include:

Domestic Relations License Valuations Professional Practice Valuations Minority Shareholder Disputes

Insurance Loss Bankruptcy Estate and Gift Taxes Tax and Commercial Fraud Investigations

View Barry Pulchin's Expert Witness Profile.

Peter W. Leibundgut, Esq. has 30 years of transactional, public, and private commercial and real estate finance, legal, and bank consulting experience.

Mr. Leibundgut has provided expert testimony, reports and litigation support in cases involving over 4 billion dollars involving legal malpractice, contractual, fraud, commercial lending, and equity disputes.

Consulting Services - Mr. Leibundgut is a consultant to companies, EB-5 Regional Centers, financial institutions, state banking regulators, and the federal government in emerging credit risk management techniques, developing “best practice” underwriting and due diligence guidelines and oversight procedures, bank mergers and acquisitions, special assets and work-outs, and developing regulatory compliant commercial lending policies, processes and procedures to meet financial crisis concerns and emerging laws and regulations

Mr. Leibundgut is experienced in complex credit transactions including:

Asset based, factoring, securitizations, bonds, syndications, healthcare, commercial real estate, P3s, transportation, purchase order, mortgage, public and private offerings, letters of credit, secured and unsecured transactions, equipment leasing, microfinance, aircraft and vessel finance

Peter Leibundgut has lectured and taught on a variety of topics, including lender liability; cross-border transactions; Sarbanes Oxley/FASB; Equipment Leasing; Factoring; Asset Based Lending; Ship Mortgages and finance; real estate development, special assets and creditors’ rights; commercial loan documentation; and credit risk management in commercial loan portfolios and shared-loss compliance.

View Peter Leibundgut's Expert Witness Profile.

Mr. V C Misra is a leading Forensic Handwriting, Finger Print and Document Examiner with over 21 years of experience. He has solved and given opinion on thousands of cases in India, UK, USA, Canada, Japan, Australia, Germany, Italy, France, Russia, South Africa and UAE.

Mr. Misra's Expertise Includes:

• Examination of Handwriting, Signatures, Fraudulent Additions and Alterations
• Approximate Age of Documents
• Photo Static and Scanned Transplantations of Signatures
• Traced, Freehand and Impersonation Forgeries
• Denial of Normal or Disguised (Changed) Signatures
• Anonymous Letters
• Body Writings on Account Opening Forms
• Denial of Withdrawal of Money
• Development of Latent Finger or Palm Prints from the Cheques
• Bank Documents by Ninhydrin (Chemical) Method Used for Impression Sweat on Paper
• Opinions on Folds
• Sequence of Strokes and Distinction Between Inks
• Insertion of Typed or Printed Matter
• Fake Currency Notes
• Credit Card Forgeries
• Identification of Computer Typed Documents
• Fake Seals and Rubber Stamps

Mr. Misra's Expert Opinion is Available in the Following Languages: English; French; German; Russian; Spanish; Hindi; Gujarati; Urdu; Marathi; Regional Languages of India or Abroad.

Clients Include:

Air Force Police Bank of Tokyo Bechtel (India) Bennett & Coleman Birla Soft C.R.P.F. Delhi Police Delhi University Duncan Industries Electrolux I.C.I. Fertilizer IIT New Delhi & Kanpur

Industries & MNC's J & K Bank JNU New Delhi L.I.C. Main Detective Agencies Private Parties Punjab National Bank Skanska Standard Chartered Bank State Bank of India U.P. Financial Corporation U.P. Police