Business Damages Analysis Expert Witnesses: 33

MCS Associates is a nationally recognized consulting group that has provided financial, operations and regulatory/compliance consulting services nationwide to financial institutions, insurance companies and regulatory agencies as well as real estate and financial services organizations for over 40 years. Expert Witness and Litigation Consulting are a primary focus of our services. We undertake expert witness assignments throughout the United States and our clients include several hundred leading law firms around the country, working on behalf of both plaintiff and defendant financial institutions, borrowers, depositors, investors, developers, insurance companies and their insured, securities/insurance/real estate brokers/agents, regulators and government agencies, and individuals. 

Together with MCS Associates’ specialized resources in banking, financial services and real estate, we also draw on key strategic alliances in insurance, economics, academia and the securities industry to meet a wide range of expert witness needs. Our litigation experts include experienced bankers, lenders, consultants, regulators, managers, brokers & agents in insurance, real estate, and securities; insurance claims and underwriting managers; economists, accountants, appraisers, real estate analysts, and academics. 

Areas of Expertise Include:

• Banking Operations/Administration
• Check Fraud
• Lending Policies, Custom and Practice
• Loan Underwriting & Credit Administration
• Loan Securitizations & Servicing
• Bankruptcy, Foreclosures and Workouts
• Trust & Fiduciary Issues / Operations
• Securities Brokerage & Investments
• Valuations & Damages Analysis
• Forensic Accounting
• Employment / Compensation
• Real Estate Brokerage & Management
• Title Insurance & Escrow
• Real Estate Appraisal & Transactions
• Insurance Industry Custom & Practice
• Insurance Coverages / Claims Handling
• Insurance Bad Faith

Bryan L. Parker, CPA/PFS, CFP, CLU, ChFC, CASL, FCPA, is a Certified Forensic Accountant with over 30 years of experience in his field.

Background - Prior to founding Bryan L. Parker, CPA, LLC, Mr. Parker held the position of CFO at McPherson Oil Company ($300 million + annual revenues) where he was responsible for advising and negotiating banking relationships, acquisition review, acquisition integration, financial reporting, and interaction with external auditors. His experience also includes serving as VP of Mergers & Acquisitions for Citation Corporation (Public Co.) and CFO of TIC United Corp., Dallas, TX ($300 million + revenues).

Mr. Parker has performed business valuations for more than 100 businesses in a variety of industries including manufacturing, trucking, printing, fuel oil distribution, motor/lubricating oil distribution, professional services, restaurants, fast food franchises, metal foundry, metal forge, machining, and plastic injection molding.

Litigation Support - Mr. Parker provides expert witness services to attorneys representing both plaintiff and defendant. He offers Forensic Accounting services, written reports, deposition, and trial testimony as needed.

Areas of Expertise:

Forensic Accounting Money Tracing Business Valuations

Divorce Settlements Business Damage Analysis Earning Capacity

View Bryan Parker's Consulting Profile.

Christopoulos Economics Consulting Group is a full-service expert witness firm, providing highly capable and professional analyses, reports, tables, charts, and credible testimony on Economic Damages and related issues for attorneys throughout California.

By specializing in litigation economics, Christopoulos Economics Consulting Group provides Forensic Analysis and Auditing, Economic Damage Analyses, Statistical Research, and Economic Loss Reports. They have the experience necessary to provide testimonies and produce reports which summarize and present opinions and conclusions in a manner that is clear and easily understood. They are consistently retained by both plaintiff and defense attorneys and are well versed in the calculation of present value past and future economic damages, including the calculation of future medical care costs.

James Christopoulos, JD, MA, the founder of Christopoulos Economics Consulting Group, is an Economist and a Lawyer. His comprehension of complex legal issues combined with his many years of experience as an economist provides his clients with a unique set of abilities when calculating economic losses and communicating those opinions to both judge and jury.

Mr. Christopoulos has testified as an expert witness economist in state and federal courts along with arbitrations, mediations, and depositions and has prepared and presented economic loss calculations for well over 1,000 cases.

Areas of Litigation Expertise:

Personal Injury Wrongful Death Medical Malpractice Product Liability Tort Actions FELA Cases Minor, Multiple Plaintiffs Breach of Contract Unjust Enrichment Interference Interruption Breach of Fiduciary Duty Forensic Analysis and Audit

Employment Discrimination Wrongful Termination Failure to Promote Wage & Hour Pay Equity Class Actions Income Loss Health Benefits Loss Pension, Retirement Benefits Loss Wage Loss Differential Forensic Analysis Statistical Analysis of Data, Trends Present Value Calculations

Scott S. Miller, MBA, ASA, ABV, specializes in Business Valuation and Transaction Consulting for small to middle market companies. He has over 35 years of professional business experience that ranges from senior operations management with publicly-traded companies to handling all aspects of operations in small privately-held manufacturing and service businesses.

Along with an MBA from the University of Houston, Mr. Miller achieved the Accredited Senior Appraiser (ASA) designation from the American Society of Appraisers, the Accredited in Business Valuation (ABV) certification from the American Institute of Certified Public Accountants and has over 15 years of business / financial asset valuation and consulting experience. He is currently serving as Region 3 Governor for the American Society of Appraisers and is past President of the Houston Chapter for the ASA.

Prior to the formation of Convergent Capital Appraisers in 2007, Mr. Miller held positions with McClure, Schumacher & Associates, RR Donnelley Financial, several positions/locations with Bowne & Co., Inc., and Industrial Screenprint, Inc. 

Litigation Support - Mr. Miller provides expert witness services to attorneys for plaintiff and defense in need of appraisal services. His expertise is in business valuation of closely-held businesses and the appraisal of fractional interests of equity holders. His services include thorough review and reporting, depositions, and trial testimony as needed. 

Business valuation and appraisal services have been provided for a variety of purposes including, but not limited to:

Family Law Matters Shareholder / Equity Holder Litigation Buy-Sell Agreements

Buy-Sell Transactions Business Damages Estate and Gift Tax Matters

View Scott S. Miller's Consulting Profile.

Victor Republicano, Jr., CPA, CGMA is an accounting and consulting practitioner, who has provided professional services to business owners, corporate management, lawyers and their clients, since 1977. Mr. Republicano provides assistance in all phases of the litigation process, from strategy sessions early in the dispute, through settlement negotiations, and trial. Among his distinguishing achievements are his CGMA (Chartered Global Management Accountant) designation from the AICPA (American Institute of Certified Public Accountants); Diplomate status from the American Board of Forensic Accounting, and his Fellow status from the American College of Forensic Examiners, in addition to his affiliation with the Association of Certified Fraud Examiners. 

Mr. Republicano has extensive experience in providing litigation consulting services and expert testimony in a wide variety of areas. His litigation consulting projects have included damage assessment and analysis, inspection and reconstruction of accounting records, pre-trial preparation, expert testimony, witness preparation, courtroom assistance, and post-trial consultation with counsel. He has served as an expert witness in over 100 cases, including matters in state and federal court, administrative proceedings, and alternative dispute resolution forums. 

Mr. Republicano is experienced in small business consulting, accounting and auditing, publicly traded companies, and litigation services. His industry experience includes: Ag-Chem, Construction, Distribution, Financial Institutions, High-Tech, Manufacturing, Network Marketing, Non- Profit Organizations, Professional Services (Architects, Engineers, Law Firms, etc), Securities and Retail. Mr. Republicano has assisted a variety of companies with IPO's, private placements and statutory filings with the Securities and Exchange Commission. He also has provided extensive consultations to entrepreneurs and others and other non-public business owners regarding mergers and acquisitions, inventory control systems, credit and collections management, and property lease analyses. 

Litigation and Other Services:

Accounting Alternate Dispute Resolution (Mediation, Referee, Special Master) Business Valuations Construction Claims Contract Disputes Expert Witness Damage Calculations and Assessment Economic Loss White Collar Crime	Forensic Accounting Fraud Insurance Claims Investigative Services (accounting, finance, business and trade practices) Lost Profits Personal Injury Reconstruction of Accounting Records Witness Preparation

Danny F. Dukes and Associates, LLC is a Forensic Accounting Firm that specializes in expert witness and litigation support services. We have investigated fraud and various financial transactions. We are extremely knowledgeable in all aspects of laws pertaining to banks, financial transactions and lending transactions.

Our founder, Danny F. Dukes, has spent over 30 years in the financial institutions and mortgage industry. Danny understands all aspects of mortgage and financial institution transactions including policies and best practices.

As a consultant, he has assisted community banks with investment management, asset liability management, investment banking, compliance issues, internal audit, bank operations, bank policies, and generally accepted accounting principles. He has assisted in a capital raise for de-novo banks. He has also served as a lead on the selection of data processing solutions and transition teams for mergers and acquisitions. 

Assisted in over 30 cases

Areas of Expertise:

Bank Fraud & Embezzlement Bank Operations & Practices Cash Management Check Processing / Check 21 Check Kiting Deposit Accounts Electronic Transactions / ACH, ATMs Embezzlement

Loan Administration Money Laundering Payment Processing & Fraud Detection/Prevention Royalty Audits Damage Computation Claims Analysis Determination of Compliance Divorce

Donald M. May PhD, CPA, Managing Partner at DMA Economics, LLC, possesses over 30 years of Valuation and Economic Damages experience. He implements a broad range of damage analyses and valuations for clients, including billion-dollar investment funds under SEC investigation as well as multi-national firms involved in intellectual property disputes, consumers in product mislabeling cases, and small to mid-sized businesses involved in complex commercial litigation. 

Background Experience - Prior to founding DMA Economics LLC, Dr. May was Managing Director at Berkley Research Group and the Principal in charge of valuation and litigation support services for a regional accounting firm, a Managing Director for PricewaterhouseCoopers, and a professor at the Massachusetts Institute of Technology - Sloan School of Management. He has performed over 200 valuations of closely held businesses across numerous industries for financial reporting and estate planning. Dr. May has been published in several distinguished academic and practitioner journals such as The Journal of Finance, The Quarterly Review of Economics and Finance, Hedge Fund Law Review, and is currently an editorial board member of The Journal of Business Valuation and Economic Loss Analysis. 

Litigation Support - Dr. May is a world class expert in the Valuation of Damages. Dr. May has prepared expert reports and testified in federal and state courts as well as AAA, JAMS, and FINRA arbitration hearings, and has also effectively communicated as an expert witness testifier and consultant in several multi-million dollar cases. 

Recent Litigation Matters:

• Misrepresentations in Leveraged Buyout (“LBO”) Financing Practices
• Theft of Trade Secrets, Trade Dress, and Intellectual Property
• Food Product Mislabeling
• Securities Fraud Under SEC Section 10b-5 and Section 11
• Accounting Misstatements in Public and Private Company Acquisitions
• Lost Profits and Lost Enterprise Value Associated with Product Defects and Breach of Contract

View DMA Economics' Consulting Profile.

Eric Forister, PhD, is an expert Economist with testifying experience on market definition, market power, and damages. His expertise includes applying advanced statistical techniques to datasets, synthesizing information from documents, and designing and evaluating surveys. A Senior Economist at Econ One, he focuses on relevant questions to tackle complex issues with an efficient and effective style of communication. Dr. Forister also has extensive experience consulting on issues including royalty rates, irreparable harm, sampling, survey design, common impact, and materiality.

Ideal Client Engagement: For litigation-related matters, an ideal engagement would be providing an opinion on economics, damages, market power, or market definition; or providing pre-litigation advice on the economics of potential claims, or the merits of a survey. For non-litigation matters, an ideal engagement would be helping to explain the economics of different business models or consulting to those considering buying or starting an optometry office.

Experience: Dr. Forister has acted in a support/consulting role on over 100 matters. His support work has been a mix of plaintiff and defense work. Dr. Forister has designed and evaluated surveys for IP and marketing cases and worked on a wide range of other matters, including:

• Antitrust - price fixing, exclusionary conduct, monopsony, unfair competition, Robinson-Patman
• Intellectual Property - SEP, FRAND, patents, trademark, irreparable harm
• Marketing - false advertising, product labeling
• General Damages - breach of contract, bankruptcy

Education/Training:

• PhD in Business Administration (Field: Economics), Stanford Graduate School of Business
• BS in Mathematics / Economics, University of California at Los Angeles, magna cum laude

View Dr. Forister's Consulting Profile.

Dennis M. Giuffré is an Economist and Professional Engineer in private practice since 1978, and previously with the consulting firms, Allstates Engineering Company and Equitable Environmental Health, Inc.

Background Experience: Prior to a consulting career, Mr. Giuffré engaged in basic subsurface research at Texaco, Inc., corporate planning and development at the Gulf Oil Corporation, process engineering and design at the Petro-Tex Chemical Corporation, and process engineering and economics at the Olin Corporation, among other companies.

Economic Damages Expert Services:  Mr. Giuffré provides expert witness services primarily in the area of Economic Damages, and in related economics and technical issues. He has been engaged by both plaintiffs and defendants, and has testified as an expert witness in federal and state courts, and in arbitration and administrative hearings.

Mr. Giuffré has been retained as a damages analyst and expert in insurance claim losses, patent and other intellectual property infringement, trade secrets misappropriation, antitrust, breach of contract, deceptive trade practices, unfair competition, unconstitutional taking, products liability, negligence, breach of fiduciary duty, fraud, defamation, slander, trespass, legal malpractice, and numerous other causes of action pertaining to business entities; as well as in personal injury, wrongful death, medical malpractice, discrimination, retaliatory discharge, class action, and other causes of action pertaining to individuals and households.

Specific Litigation Expertise:

Damages Analysis and Expert Services Forensic Economics  Lost Profits Analysis Reasonable Royalty Analysis Unjust Enrichment

Loss of Personal Earnings Analysis of Anticompetitive Behavior     Fair Market Price or Value Closely Held Securities Evaluation Business Evaluations

View Econalysis® Consulting's Consultant Profile.

Dr. Edmund H. Mantell, Ph.D. is a Consulting Economist and Expert Witness who has been engaged by both Plaintiffs and Defendants. His services are provided rapidly and efficiently.

Services:

Calculations of the loss of earnings and the loss of fringe benefits in personal injury or wrongful death cases

Projections of the costs of future care for seriously disabled persons; therapeutic modalities, pharmaceuticals, custodial care, treatment by physicians

Areas of Expertise:

Case Review Forensic Economics Wrongful Death Personal Injury Lost Earnings Securities Experts Spousal Evaluation Economic Damages Calculation of Loss

Antitrust Financial Damages Intellectual Property Infringement Damages Disability & Loss of Income Cost of Future Care Trial Exhibit Preparation Analysis of Reports Structured Settlements

Our analysis and research combined with unique presentation techniques have resulted in an unequaled track record in successful court cases and client recoveries. Our personnel are full time and fully focused on the services we provide. We thoughtfully incorporate technology into our work to provide great results at a more reasonable cost. Our expertise encompasses damages analysis, lost profit studies, business & intangible asset valuations, fraud investigations, statistics, forensic economic analysis royalty audits, strategic & market assessments, competitive surveys, personal injury and employment damages, and a wide range of other financial advisory services. We serve the entire nation.

As a forensic accountant and testifying expert in the areas of Fraud, Business Valuation, and Economic Damages, Ted Phelps excels in following the money – no matter where the trail leads.

During his four decades as a financial problem solver, Phelps has built a reputation for integrity, diligence, and leadership. He has testified as an expert witness in both federal and state courts. When working as a court-appointed neutral, he assists the court in carrying out its orders, performs forensic investigations, and reports his findings.

His testimony has been critical to the outcome of many significant cases. For example, Phelps was instrumental in a fraud/forensic investigation that led to a verdict of $21,000,000. He also performed a court-ordered forensic study involving a 14-year reconstruction of books and records on eight single asset real estate entities, conclusively proving that plaintiff's allegations of fraud were false.

Phelps is skilled in the fields of insolvency, reorganization, and restructuring. As a court-appointed fiduciary, he has completed dozens of business receiverships, many of which involved fraud and shareholder oppression issues.

As the founder and president of FVLS Consultancy, Phelps developed and taught a forensic accounting course at California State University, Los Angeles. He currently teaches classes in Accounting and Fraud Investigation at Whitworth University in Spokane, Wash.

Phelps earned his M.B.A. from Whitworth University and his B.S. in Accounting from the University of Southern California, Marshall School of Business. He also studied Engineering at the United States Naval Academy. He is a member of the Association of Certified Fraud Examiners and the National Association of Certified Valuation Analysts.

Areas of Expertise:

Insolvency Business Valuation Corporate Turnarounds Economic Damages

Fiduciary Appointments Forensic Accounting Fraud Investigations Shareholder Lawsuits

View Theodore Phelps' Consulting Profile.

One of the industry's leading law firm services experts, Michael J. Garibaldi, CPA, ABV, CFF, CGMA, has a strong background providing efficient and affordable solutions to the many complex issues facing the legal profession today.

A Certified Public Accountant licensed by the State of New York, Mr. Garibaldi is Accredited in Business Valuation (ABV), and Certified in Financial Forensics (CFF) by the American Institute of Certified Public Accountants (AICPA). He is recognized as a Chartered Global Management Accountant by the Association of International Certified Professional Accountants.

Mr. Garibaldi works closely with law firms and other professional service firms, manufacturing, wholesale/retail, medical, technology, restaurant/hospitality, artists and galleries, construction, and real estate clients where he is responsible for providing accounting, tax planning management consulting services, and financial reporting.

Mr. Garibaldi provides valuation and litigation support services, assisting attorneys and their clients with the financial aspects of a case throughout the litigation process, from contemplation of action through expert witness testimony. He brings an in-depth understanding of the business and technical aspects of valuation, finance and accounting that is required in complex litigation and arbitration cases.

Mr. Garibaldi qualifies as an expert in valuation matters in the Supreme Courts of New York, Nassau, Suffolk, Kings, Richmond, Monmouth, Orange, and Westchester Counties, and has been called upon by the courts to serve as a neutral Expert. As an instructor of the AICPA Certificate of Educational Achievement Program in Business Valuation, Mr. Garibaldi teaches his specialty to other professionals.

Michael Garibaldi is a Candidate Member of the American Society of Appraisers (ASA), Member of the Institute of Business Appraisers (IBA), the Association of Certified Fraud Examiners, the American Society of Appraisers (ASA), the AICPA and the NYSSCPA. He is a past President and former member of the Board of Directors of the NYSSCPA Nassau Chapter, and has held a variety of positions on the Litigation Support Committee of the Nassau County and State Chapters of the NYSSCPA. Mr. Garibaldi has also held a number of positions on other committees and sub-committees within these organizations.

Areas of Expertise:

Auditing Bankruptcy Business Business Law Business Valuation Lost Profits Mergers & Acquisitions Finance

Forensic Accounting Fraud Investigation, Embezzlement Personal Property Valuation Real Estate Valuation Trusts & Estates White Collar Crime Dissolutions Wrongful Death, Termination

View Michael J. Garibaldi's Consulting Profile.

Scott D. Gilbert, PhD, has over 20 years of experience specializing in Economics and Statistics. He is an academic research economist, financial expert, and statistician, with banking sector experience. 

Dr. Gilbert received his PhD degree in economics in the year 1996, and before that worked as an economics research associate at the nation's central bank on the west coast, the Federal Reserve Bank of San Francisco. He serves as associate editor of The American Statistician, and his academic research has been published in high-quality peer-reviewed journals in the fields of Economics, Statistics, and Finance. He also has 25 years of teaching experience in economics and statistics, at University of California San Diego, Claremont Graduate School, University of Mississippi, Southern Illinois University, and Webster University. 

Dr. Gilbert is a Member and Board member of AAEFE (American Academy of Economic and Financial Experts), a member of the NAFE (National Association of Forensic Economics), the AEA (American Economics Association), the National Bar Association, and the CPDE (Collegium of Pecuniary Damage Experts).

Litigation Support - Dr. Gilbert provides expert witness and litigation support services on economic matters in tort and contract law, via the consulting firm Gilbert Economics. Since 1998, he has served as an economics expert on a range of legal matters, in cases filed in Illinois, Indiana, Missouri, Kentucky, and Mississippi. As an expert witness he serves all Midwest states, and does not charge clients for travel time or expenses in the states of Arkansas, Illinois, Indiana, Iowa, Kansas, Kentucky, Missouri, Minnesota, Tennessee, or Wisconsin. 

Dr. Gilbert uses his expertise in economics, statistics, and financial matters to assist both plaintiff and defense lawyers in tort and contract cases. As an academic and researcher, his approach to loss and damages estimation is modern and rigorous. Equally important for litigation matters, he knows that evidence documentation is key to developing useful expert opinions, and he assists attorneys in the discovery process. He also explains to lawyers weaknesses in opposing experts' views. His writing in this area has appeared in the Journal of the Missouri Bar Association, and more is (tentatively) forthcoming in the Illinois Bar Journal.

Areas of Expertise:

Economic Damages Personal Injury Wrongful Death Commercial, Contract Disputes, Competition Divorce Valuation

Statistical Evidence - Hypothesis Testing Wrongful Termination Contract Disputes Statistical Evidence-Regression Analysis

Michael D. Pakter CPA, CFF, CGMA, CFE, CVA, MAFF, CA, CIRA, CDBV focuses on accounting, forensic accounting, financial analysis, financial forensics, economic damages, business valuation and investigations. He has experience in lost profits / earnings, business interruption claims, analysis of financial transactions and balances, Court-ordered accounting, bankruptcy, fraud examinations, investigations and the reconstruction of incomplete, misstated and/or falsified financial information.

Litigation Support - Mr. Pakter provides consulting and litigation support services to trial lawyers, trustees, examiners, receivers, business owners and managers and units of federal, state and local government. Many engagements combine financial analysis, economic damages determination, valuation issues, tracing procedures and/or other applications of Financial Forensics to assist in resolving complex commercial litigation and business disputes. 

Experience - Mr. Pakter has more than 40 years of experience in forensic accounting, investigations and litigation services in numerous industries and diverse engagements, including more than 20 years of experience in economic damages and business valuations.  State, Federal and Bankruptcy Courts, as well as arbitrators, have recognized me as an expert in forensic accounting, economic damages, business valuation, CPA malpractice and bankruptcy core proceedings.  Mr. Pakter is a Certified Public Accountant with multiple additional certifications in economic damages, financial forensics, business valuation and bankruptcy core proceedings.  He focusses his professional practice on forensic accounting, lost profits, lost earnings and other economic damages, business interruption, fraud/financial investigations, bankruptcy core proceedings and litigation support.