White Collar, Investigations and Enforcement

Financial Investigations and Forensic Accounting

Financial Investigations and Forensic Accounting

Tracing funds and activities within companies and across jurisdictions presents complex challenges to which our experts apply their forensic investigative abilities. NERA's team provides financial investigative expertise for class actions, civil litigations, regulatory enforcement proceedings, and white collar criminal matters. Our experts have been retained by executives, companies and their professional advisors, governments, and regulators to provide advice and testimony.

We provide our clients with advice and expertise in relation to:

  • Patterns of conduct and financial paper trails in relation to allegations of fraud
  • Loss causation analyses and damage quantification for complex civil litigation and class actions
  • Assessments of economic materiality for class action, regulatory and criminal matters
  • Financial statement presentation and disclosures in relation to Generally Accepted Accounting Principles (GAAP), International Financial Reporting Standards (IFRS), and other comprehensive bases of accounting, for tax reporting purposes, and in relation to Generally Accepted Auditing Standards (GAAS)

In addition to NERA's team of experts in economics, our experts include specialists in investigative and forensic accounting, Certified Fraud Examiners, Certified Public Accountants, Chartered Accountants, and Chartered Financial Analysts.

Our multidisciplinary team integrates financial investigation with expertise in economics, business valuation, intellectual property, securities and commercial litigation, and GAAP & GAAS analysis. Through this combination of both depth and breadth of expertise, NERA provides integrated and holistic analysis, advice, and expert evidence on the range of issues that need to be addressed.

Clients benefit from this multidisciplinary approach to our research and investigation, especially in cases of alleged fraud where complete information may not be forthcoming.

Name Title Location Phone Email
Dr. Graeme Hunter Managing Director New York City +1 212 345 7724 graeme.hunter@nera.com
Bradley A. Heys Director Toronto
New York City
+1 416 868 7312
+1 212 345 2691
brad.heys@nera.com
Dr. Airat Chanyshev Senior Consultant New York City +1 212 345 7336 airat.chanyshev@nera.com
Dr. Paul Wertheim Affiliated Academic Austin
Toronto
Los Angeles
+ 1 512 383 4800
+1 416 868 7314
+1 325 674 2071
paul.wertheim.affiliate@nera.com
Title Type Author
Expert Analysis: Financial Crisis Anniversary - Trends In Credit Crisis Settlements Published Article By Faten Sabry, Sungi Lee, and Linh Nguyen
Securities Class Actions: 2016 Full-Year Review and Mid-2017 Flash Update Published Article By Stefan Boettrich and Svetlana Starykh
BSA/AML Compliance and Enforcement: An Update for the Securities and Derivatives Indu... Published Article By. Sharon Brown-Hruska
Trends in Canadian Securities Class Actions: 2016 Update Report By Bradley A. Heys & Robert Patton
SEC Settlement Trends: 2H12 Update Report By Jorge Baez and Dr. James Overdahl with former NERA economist Dr. Elaine Buckberg
SEC Settlement Trends: 1H12 Update Report By Dr. James A. Overdahl with former NERA economist Dr. Elaine Buckberg
SEC Settlement Trends: 2H11 Report By Dr. James A. Overdahl et al.
In Re Coventree Inc.: Subjective Determinations of Materiality and the Requirement fo... Working Paper By Bradley A. Heys
SEC Settlements Trends: 1H11 Update Report By Dr. James Overdahl et al.
SEC Settlements Trends: 2H10 Update Report By Dr. James Overdahl et al.