Forensic Economics Expert Witnesses: 14

Expert witness testimony for complex litigation involving damage analyses of lost profits, reasonable royalties, lost earnings, and lost value of business, forensic accounting, fraud investigation, investigative analysis of liability, marital dissolution, and tax planning and preparation. Excellent communicators with extensive testimony experience. Prior Big Four accountants. Specialties include: accounting, antitrust, breach of contract, business interruption, business dissolution, construction defects, delays and cost overruns, fraud investigation, asset tracing, intellectual property including patent, trademark and copyright infringement and trade secrets, malpractice, marital dissolution, personal injury and employment litigation, product liability, real estate, securities, spousal support, taxation, unfair advertising, unfair competition, valuation of businesses, and wrongful termination.

Experts:

Business Litigation and Valuation Barbara Luna, PhD, CPA, CFE, ASA,     CVA, ABV, CGREA, CCRA, CREA Dean Atkinson, CPA, CFE, ABV, CAC, CFF John Luna, JD/MBA, CPA, ABV, CFF David Turner, CPA, ABV, CFF Drew Hunt, MBA, CPA, ASA

Personal Injury / Employment Litigation Barbara Luna, PhD, CPA, CFE, ASA,     CVA, ABV, CGREA, CCRA, CREA Venita McMorris, MA

Dr. Barbara Luna is the partner in charge of the commercial litigation department of White Zuckerman. She has been providing Forensic Accounting, Economic Damages, Valuation, and Expert Witness Services for the past 30 years and has testified in court over 450 times. She has a PhD in Applied Mathematics from Harvard University with application to Physics and Finance and a BA in Physics from Wellesley College. Barbara is a Certified Public Accountant, a Certified Fraud Examiner, an Accredited Senior Appraiser in Business Valuation, a Certified Valuation Analyst, Accredited in Business Valuation, a Certified General Real Estate Appraiser, and a Certified Financial Forensic. She previously was a partner with Coopers & Lybrand and has taught working capital management, business finance, forensic accounting and intermediate accounting at UCLA Graduate School of Management, California State University at Northridge and Pepperdine University.

Dean Atkinson is a partner in the commercial litigation practice of White Zuckerman. He has testified as an expert witness in Commercial Litigation and Family Law Matters and has been involved in Resolution and Settlement Negotiations since 1987. He holds credentials from the AICPA as a Certified Public Accountant, Accredited in Business Valuation and Certified Financial Forensics and from the Association of Certified Fraud Examiners. Dean is experienced and has qualified as an expert in business valuation, business litigation and family law matters.

John Luna is a partner in the commercial litigation practice of White Zuckerman. He analyzes Financial, Accounting, Economic Damages, Business, Real Estate and Valuation issues and testifies as an expert witness on his findings. He has been an investment banker with Macquarie Capital, GCA Savian and Lazard. John has a JD from UCLA School of Law (Order of the Coif), an MBA from UCLA Anderson School of Management (Edward W. Carter Fellow), and an AB in Engineering Sciences from Harvard University. He is a Certified Public Accountant, Accredited in Business Valuation, a Certified Financial Forensic and a member of the California Bar.

Venita McMorris is a partner and an Economist in the Personal Injury and Employment practice of White Zuckerman. She has been providing economic damages and expert witness services for over 20 years and has testified extensively in court. She has a Master of Arts degree in Economics from California State University, Fullerton and a Bachelor of Arts degree from San Diego State University. She previously was a manager with Coopers & Lybrand and an economist with a medical malpractice trust in Southern California. Venita has taught macroeconomics and microeconomics to college students at Pasadena City College as a full-time tenured instructor and at Glendale Community College as a part-time instructor.

Los Angeles 15490 Ventura Boulevard, Suite 300 Sherman Oaks, CA 91403 Phone: (866) 981-4266 or (818) 981-4226 Fax: (818) 981-4278 Email: expert@wzwlh.com Website: www.wzwlh.com

Orange County 4 Park Plaza, Suite 200 Irvine, CA 92614 Phone: (949) 219-9816 Fax: (949) 219-9095 Email: expert@wzwlh.com Website: www.wzwlh.com

Salt Hill Statistical Consulting Alan Salzberg is Senior Statistician and Principal of Salt Hill. Dr. Salzberg's focus is statistical analysis, sampling, estimation, and modeling, especially using large or complex datasets. Many of Dr. Salzberg's consulting projects relate to the detection and measurement of bias or fraud. Dr. Salzberg has testified as an expert witness in statistics in multiple venues. Prior to joining Salt Hill, Alan was CEO at Analysis & Inference. He has also held positions at KPMG (in its Economic Consulting group) and at Morgan Stanley. Dr. Salzberg holds a Ph.D. in Statistics from the Wharton School of the University of Pennsylvania, where he also received a Bachelor of Science in Economics. For musings on everyday probability, see Dr. Salzberg's blog: "What are the chances?"

EJ Janik, CPA, CFF, CFE is a Certified Public Accountant with 37 years of professional experience. He specializes in financial audits, compilations and reviews, consulting for commercial litigation, antitrust matters, engineering and construction matters, real estate, and bankruptcy / business reorganizations matters. 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 over 150 financial audits and consulted in over 685 business disputes. He has provided expert testimony in over 80 matters including trial testimony in 48 trials or hearings in 8 states. Mr. Janik's accounting services include Damages/Lost Profit analysis, Forensic Accounting, Fraud Investigations, Fact Finding, Financial Analysis, and Expert Witness Testimony when necessary.

Litigation Experience:

Antitrust/Pricing Issues Audits Bankruptcy Analysis Business Interruption Business Valuation Construction Claims Contract Disputes Cost Determinations Criminal Investigations Damage Analysis/Critiques

Debt & Capital Analyses Dispute Resolution Due Diligence Environmental Claims Feasibility Studies Forensic Accounting Fraud Investigation/Analysis Hazardous Waste/Remediation Insurance Claims

Lost Profits Mergers & Acquisitions Real Estate Royalties, Commissions, Income Solvency Superfund/Environmental Claims Tracing Valuations Wastewater White Collar Crimes

Mr. Janik is also uniquely qualified to measure construction claims and damages. With over 11 years of construction experience, he has accumulated over 13,000 Engineering and Construction (E&C) auditing hours, 10,000 E&C consulting hours, and 15,000 E&C supervised hours.

Construction Claims Services include:

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

View EJ Janik's Consulting Profile.

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

Joseph B. Matheson, CPA, ABV, CVA, DABFA, FACFEI, CITP, CFF, CFE, is a Certified Public Accountant, with over than 30 years of public and private accounting experience. Mr. Matheson is a Certified Valuation Analyst (CVA) by the National Association of Certified Valuation Analysts (NACVA, one of the oldest and most prestigious certification organizations) and is Accredited in Business Valuation (ABV) by the American Institute of Certified Public Accountants (AICPA). He is also a Fellow of the American College of Forensic Examiners Institute (FACFEI), holds a Diplomate from the American Board of Forensic Accountants (DABFA), and is a Certified Fraud Examiner (CFE) from the Association of Certified Fraud Examiners. In addition, Personal Financial Specialist (PFS), and a Certified Financial Forensics (CFF) all of which are earned from the AICPA. Mr. Matheson has taught various accounting and business classes for the Small Business Development Centers of New Jersey (part of the SBA), continuing education classes to other CPAs, and was a member of the Speakers Bureau for the New Jersey State Society of Certified Public Accountants.

Litigation Support - Joseph Matheson uses Forensic Accounting and Auditing skills to provide an analysis of financial records in conjunction with dispute resolutions, as well as fraud and theft investigation. His damage measurement methods can determine the extent of financial loss and illegal accounting practices. Mr. Matheson is qualified and testifies as an expert witness in New Jersey State and Federal Courts. He also provides analysis to mediation attorneys to assist in settlement.

Areas of Expertise:

• Business Valuation for bankruptcy, partner and shareholder disputes, contract disputes, marital disputes
• Valuation of closely held businesses, stock options and restricted stock for capital gain, gift tax and compensation purposes
• Wage and economic loss reports, business interruption loss reports, divorce (lifestyle analysis, tax-effected balance sheet preparation, alimony, and child support analysis)
• Investigative accounting and fraud analysis
• Merger and acquisition negotiation purposes

View Joseph Matheson's Consulting Profile.

Randall Bell, PhD, MAI is the owner of Landmark Research Group LLC which specializes in Real Estate Damage Economics. By utilizing advanced valuation methodologies, they are able to determine what impact, if any, that a detrimental condition has on property values. His clients include government agencies, oil, insurance and utility companies, corporations, developers, lenders and property owners.

Dr. Bell specializes in environmental contamination, natural disasters, construction defects, complex real estate disputes, crime stigma and other detrimental conditions. As an Expert Witness and Strategic Consultant, Dr. Bell can determine the merits of a claim. His experience and research includes the World Trade Center, Hurricane Katrina, Bikini Atoll Nuclear Test Sites, Chernobyl, Hiroshima, the Oklahoma City Bombing, Mt. St. Helen’s Volcano, the Manoa Hawaii Landslides and many others.

Dr. Bell has a MBA from UCLA and is the author of the book "Real Estate Damages" published by the Appraisal Institute. His career has been profiled by the Wall Street Journal, People Magazine, CNN, ABC's 20/20 and more.

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

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.

Malcolm S. Cohen, PhD, President of Employment Research Corporation, has over 30 years of experience in the field of Economics and Employment specializing in Labor Markets and Statistical Analysis.

Dr. Cohen founded the firm in 1997, after retiring as the Director of the Institute of Labor and Industrial Relations at the University of Michigan, which he directed for 13 years. With a PhD in Economics from the MIT in 1967, his research interests include labor market information, labor turnover, employment forecasting and labor shortages. He has directed several major studies to identify national shortage occupations and measure labor turnover using administrative records.

Dr. Cohen's book, Labor Shortages as America Approaches the Twenty-first Century, was published by the University of Michigan Press. His most recent book, Global Skill Shortages, written with Professor Mahmood A. Zaidi, is published by Edward Elgar Publishing. He has had articles published in a large number of journals, including: Journal of Human Resources, Monthly Labor Review, Journal of Political Economy, Review of Economic Statistics, Journal of Economic Theory, and The American Economic Review.

Litigation Support - Dr. Cohen has either testified or been a consultant in over 1,000 audits or cases and has testified over 150 times. He has also served as an expert to the EEOC and U.S. Department of Labor in discrimination cases, and has directed many research projects sponsored by government agencies.

Areas of Expertise:

Employment Discrimination Economic Loss Personal Injury Statistical Analysis Wrongful Death Affirmative Action EEOC Compensation FELA FLSA

Labor Economics Mitigation of Damages Wage and Hour Issues Wrongful Termination Earnings Analysis Damage Analysis Reduction in Force RIF OFCCP Class Action

View Dr. Cohen's Consulting 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

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.

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.

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 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.

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

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