Securities and Finance

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
Adam Warren Managing Director Chicago +1 (312) 573-2821 adam.warren@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 Associate Director New York City +1 212 345 7336 airat.chanyshev@nera.com
Ivelina Velikova Senior Consultant New York City +1 212 345 1160 ivelina.velikova@nera.com
Dr. Paul Wertheim Affiliated Academic
Toronto
+ 1 325 674 2071
+1 416 868 7314
paul.wertheim.affiliate@nera.com
Mark L. Berenblut Affiliated Consultant Toronto
New York City
London
+1 416 868 7311
+1 917 475 0020
+44 20 7659 8644
mark.berenblut.affiliate@nera.com
Dr. Marcia Kramer Mayer Affiliated Consultant New York City +1 212 345 2196 marcia.mayer.affiliate@nera.com
Title Type Author
How COVID-19 Impact Analysis May Shape MAE Disputes Published Article Dr. David Tabak and Edward Flores
COVID-19, MAEs, and Preliminary Evidence of Disproportionate Impacts Within Industrie... Brief Dr. David Tabak and Edward Flores
Corruption and Fraud in Financial Markets: Malpractice, Misconduct, and Manipulation Book Dr. Ai Deng, et at.
Hey Google: When Did People Stop Going to Work? White Paper By Dr. Faten Sabry, Linh Nguyen, and Aakash Bhalothia
Economic and Financial Analyses in Australian Securities Litigation in the Wake of TP... White Paper Dr. David Tabak and Dr. Will Taylor
S&P 500 Index: Daily Price Movements Brief Dr. David Tabak and Edward Flores
Recent Trends in Securities Class Action Litigation: Q1 2020 Update White Paper Janeen McIntosh.and Svetlana Starykh
How Are Different Types of Stocks Weathering COVID-19? Published Article By Dr. Jordan Milev
Analyzing Value Changes between Signing and Closing in Delaware Appraisal Actions White Paper Jonathan Polonsky
Trends in Canadian Securities Class Actions: 2019 Update Report Bradley A. Heys, Robert Patton, Jielei Mao