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Identifying and Calculating Recoverable Damages in Cyber Security Breaches—Part 1

Predicting cyber security breaches Cyber security breaches often result in the improper transfer of personal identifying information or sensitive financial and health information. This article focuses on the identification of potential cyber security breaches and how courts are addressing the presentation of such cases, including the issue of damages. ...

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The High Cost of Keeping Credibility

Handling lawyers who coax you to work from their summary of the evidence Expert witnesses have an ethical responsibility, as well as a business imperative, to ensure they review the actual evidence that supports their analyses. Because expert witness testimony can make or break litigation outcomes, consultants cannot risk having their testimony excluded by the trial judge or discredited by the jury. ...

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Discounting Economic Damages to Present Day Value

What discount rate should you use? Economic damages in litigation must be reduced to present day dollar values to avoid over-compensating the Plaintiff for harm caused by the defendant. This article explains present value theory in simple terms and addresses different methodologies used in reducing future economic damages to a present day dollar value. ...

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Basic Statistics

A good start for a forensic accounting engagement Statistical data is commonly presented in litigation reports. The data provides valuable information to test the hypothesis. This article provides an introduction of how some statistical techniques that are readily available can be used in practice. ...

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The Third Leg of Expert Witness Preparation

Good communication skills are essential for the expert Witness Expert witnesses and litigation support professionals generally do not consider the importance of communication skill training and practice as part of their preparation process. Communication is the third leg of expert witness preparation and separates the average witness from the great witness. ...

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Preparing as an Expert Witness for Not-For-Profit Entities

Forensic accounting examinations of not-for-profit entities The keys to performing a successful expert forensic accounting fraud engagement is to gain an understanding of the present internal control system, including policies [or lack thereof] in place to prevent fraud and abuse, as well as other key steps and procedures, as John J. DeLuca outlines in this article. ...

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Preparing for Expert Witness Testimony, Part 2 of 2

Getting ready for your day in court Part 1 of Preparing for Expert Witness Testimony was published in QuickRead in August 2013.  The article dealt primarily with the importance of effective engagement letters and information gathering in the expert witness preparation process.  It would behoove readers to revisit  Part 1 to receive the full value of the expert witness process.  ...

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Making Mediation Work for You

Benefits and rules to successfully mediate claims Mediation is a process that can be employed pre- and post-litigation to settle claims. A successful mediation requires upfront work and effort, as well as good faith and settlement authority. The selection of a mediator is also critical. This article provides an overview of the practices employed to successfully settle claims. ...

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A Bankrupt “Kodak Moment”

Equity creditor appointment standards and lessons for hiring business valuation professionals from Kodak’s bankruptcy This article provides an overview of the Eastman Kodak bankruptcy case and focuses on the standard a bankruptcy court will use deciding whether to appoint an official equity creditors' committee. It also explains why the bankruptcy court granted Kodak’s motion in limine to exclude‒under Daub ...

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Digitize Your Litigation Consulting: It’s Easier than You Think

Using software to digitize your litigation consulting practice How well does your current document management system measure up? Learn more about the latest trends and techniques in using electronic data storage and how accountants are uniquely positioned to transition into the use of this technology in their litigation consulting engagements. ...

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Providing Effective Litigation Services (Part 4 of 4)

Practice techniques used to serve as an effective expert witness In this final part of Mark Shirley’s litigation services series, the focus turns to practical tips for new and experienced expert witnesses. These include what to consider before engaging, how to organize the file, the need to understand the vernacular and preparation, as well as the need to understand the discovery process. Impressions are al ...

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Florida Adopts Daubert

On June 4, 2013, Florida Governor, Rick Scott signed HB 7015, joining the Federal Courts and other jurisdictions in adopting the Daubert test for admission of expert testimony. Just weeks ago, Florida followed the Frye Standard which allowed experts to testify if their expertise was “generally accepted” in the field in which it belongs. Many had felt that is allowed “phony science” or strange testimony from ...

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