Experts at The Brattle Group have extensive experience advising clients on financial accounting and reporting, disclosures, regulatory accounting, managerial and cost accounting, forensic accounting, and auditing.

Our experts have testified in, or consulted on, matters involving Generally Accepted Accounting Principles (GAAP) and International Financial Reporting Standards (IFRS); disclosures with regard to Securities and Exchange Commission (SEC) guidelines; audit and review procedures with regard to Generally Accepted Auditing Standards (GAAS); and the adequacy of internal controls over financial reporting (ICFR). Areas of research have included revenue recognition; cost allocations; the timing and amount of asset write-offs; allowance for loan losses; accounting for derivatives, including repurchase agreements; guarantees; fair value reporting; consolidation; off balance sheet accounting; and pensions. Our expertise in forensic accounting includes the reconstruction of financial records and the tracing of transactions from source documents.

We address both liability and damages issues related to securities class actions, internal investigations, antitrust litigation, tax controversies, international arbitrations, M&A disputes, intellectual property disputes, and breaches of contract. Our clients include law firms, large corporations, Big 4 accounting firms, and U.S. government agencies such as the Internal Revenue Service (IRS), the SEC, and the U.S. Department of Justice (DOJ).

Our Focus

  • Reporting Entity Liability
  • Auditor Liability
  • Financial Accounting and Reporting
  • Restatement and Misstatement
  • Disclosure Adequacy and Information Materiality
  • Regulatory Accounting
  • Managerial and Cost Accounting
  • Internal Controls
  • Forensic Accounting
  • Causation and Damages

Borucki 113
Ms. Borucki is a financial economist with experience providing advice and developing expert testimony on the application of corporate finance and economics in both litigation and strategic engagements. More icon f02782c24cccaf6d90e1da53920c42f20e5a8955f54ac2ca5727ec7dc89987b4
Adorialim40 new2
Ms. Adoria Lim is a Certified Public Accountant (CPA) with over two decades of experience in accounting and finance at a Big 4 accounting firm, a Fortune 500 publicly traded company, and as a consultant. More icon f02782c24cccaf6d90e1da53920c42f20e5a8955f54ac2ca5727ec7dc89987b4
Villadsen 048
Dr. Villadsen specializes in finance and accounting matters with an emphasis on the energy industry. More icon f02782c24cccaf6d90e1da53920c42f20e5a8955f54ac2ca5727ec7dc89987b4
Zhou 082
Dr. Zhou is a valuation, corporate finance, and accounting expert with more than 15 years of consulting experience. More icon f02782c24cccaf6d90e1da53920c42f20e5a8955f54ac2ca5727ec7dc89987b4
Academic Advisors
Academic Advisor
Shannon Anderson is Professor of Management at University of California, Davis Graduate School of Management, where she teaches courses in management accounting and internal management controls. More icon f02782c24cccaf6d90e1da53920c42f20e5a8955f54ac2ca5727ec7dc89987b4
Academic Advisor
Dr. Maydew is Chair of the Accounting Area, Director of Research at the UNC Tax Center, and the David E. Hoffman Term Professor of Accounting at the University of North Carolina. More icon f02782c24cccaf6d90e1da53920c42f20e5a8955f54ac2ca5727ec7dc89987b4
The Do’s And (Mostly) Don’ts Of Non-GAAP Measures
March 3, 2017
Published on Law360
February 22, 2016
Published on Law360
FASB Accounting Rules and Implications for Natural Gas Purchase Agreements
February 7, 2011
Bente Villadsen and Fiona Wang
Prepared for American Clean Skies Foundation
What Makes Securities Class Actions with Accounting Allegations Different?
Elaine Harwood , Adoria Lim, and Laura Simmons
Published by the American Bar Association
IFRS and You
December 2010
Bente Villadsen, Amit Koshal, and Wyatt Toolson
Published in Public Utilities Fortnightly
Executive Compensation and Corporate Liquidation Policy
December 1998
Kenneth B. Schwartz, Hamid Mehran, and George Nogler
Published in Journal of Financial Economics
Evidence of Regulatory Noncompliance with SEC Disclosure Rules on Auditor Changes
October 1996
Kenneth B. Schwartz and Billy Soo
Published in The Accounting Review
Auditor Switches by Failing Firms
April 1985
Kenneth B. Schwartz and Krishnagopal Menon
Published in The Accounting Review