Provides Opinion & Testimony In:
Financial Damages, Royalty Audit Standards, Contract Audit Standards, Intellectual property, Georgia Pacific Factors, Royalty Rates, Patent Infringement, Copyright Infringement, Trademark Infringement, False Advertising, Breach of Contract, Business Interruption, Class Action, Complex Commercial Litigation, Fraud & Forensics, Lanham Act, Unfair Competition, DMCA, Accountant Malpractice, Personal Injury, Product Liability, Royalty Disputes, Royalty Auditor Malpractice, Royalty Auditor Independence, Trusts & Estates, Wrongful Termination, USITC. Music, Film, Entertainment, Oil, Gas, Retail, Consumer Products, Apparel, Electronics, Headphones, Patent Pool, Hardware, Software, Medical Devices, Pharmaceuticals, Eeal Estate, Constructiony
2017 Surgent California CPA of the Year
2016 Corporate America News Forensic Services Expert Witness of the Year
2016-2017 Vice Chair, Board of Regents: Association of Certified Fraud Examiners
2012 Certified Fraud Examiner of the Year
ECONOMIC DAMAGES, IP, AND FRAUD EXPERT WITNESS
Range of Experience
An economic damages expert with more than 30 years of experience opining on financial forensics, lost profits, royalty auditor professional competency and fraud. A world leading expert on royalty auditing and standards. Former Big 4 Partner and Chief Audit Officer at Beats Electronics until its sale to Apple. A career split between leading companies (Disney, Oxy, Unocal) and CPA firms. An author of two books on financial terms in agreements (Oxford University Press & LexisNexis). Financial damages expert in matters with claims up to several billion dollars.
Complex Business Litigation and Intellectual Property Expert Witness
Expert witness in more than 60 cases in Federal, State, arbitration, and USITC matters. Case experience includes contract breach, complex commercial litigation, patent, trademark, copyright, wrongful termination, false advertising, personal injury, energy, partnerships, and professional accounting standards. His clients have won more than 90% of the cases and his calculations are generally accepted over other experts. Deep industry expertise in entertainment, apparel, energy, consumer products, medical, construction, licensing, manufacturing, software, hardware, and toys.
Royalty Audits & Agreements
Expert led the national royalty audit practices for Big 4 firms Ernst & Young and KPMG where he also wrote the global contract audit methodologies. His clients have ranged from industry leaders to individuals. Commonly audited industries include consumer products, electronics, software, apparel, media and entertainment, medical devices, pharmaceuticals, toys, foods, and automotive. He also frequently talks about royalty agreements to bar organizations, law firms and at major events. He testifies on royalty auditor compliance within AICPA Standards.
Fraud & Forensics
Having led more than 1,500 forensic investigations, Expert was named the “Certified Fraud Examiner (CFE) of the Year” in 2012, by the Association of CFE’s. Later, Expert was elected as one of five ACFE board members and Vice Chair of the Board of Regents for 2016-2017. The Regents has authority over the admission of members and examination standards. The Board is also responsible for establishing, modifying, and enforcing the ACFE Code of Professional Ethics and all other matters necessary to maintain the high standards of the ACFE.
Sample Testimony in Landmark Cases
Jillian Michaels v. Lionsgate: free video content released on YouTube ($5.8 million)
MBC v. Create New Technology: DMCA theft of cable signals ($66.7 million)
Converse, Inc. vs. Highline United: USITC trademark case for defense
Flare, Inc. (August 2016–present)
Financial damages, royalty audit and forensics expert witness and consultant. Royalty auditor.
Stout, Risius, Ross (2014–2016)
West Coast in charge of litigation support and royalty audit.
Chief Audit Officer / Head of Audit
Beats Electronics, LLC (2012–2014)
Hired by the client and with Beats from one employee to sale to Apple.
Established internal audit department. Strategic consultant to executive management.
Partner – Royalty & Contract Audit and Litigation Support
Green Hasson & Janks, LLP (2009-2012)
Partner in charge of royalty & contract audit and litigation support.
Partner – In Charge of Forensic Advisory Services
Stonefield Josephson, Inc. (2008–2009)
Supervised department of four partners plus staff.
Only partner with Fortune 100 clients (Diageo, Sony, Viacom).
Partner – Advisory Services
KPMG, LLP (2003–2008)
Partner in Charge: West Region Royalty Audit Services.
Wrote global Contract Compliance Services and Royalty Compliance Services methodologies.
Group Director, Director, Assistant Director, Senior Manager and Manager Ernst & Young (1986-1989) (1997-2003) “Internal Audit Services” (IAS)
National IAS Leader: Fraud and Forensics.
National IAS royalty audit leader. Wrote royalty audit methodology.
Regional IAS Industry Leader for Manufacturing and Distribution clients.
Regional IAS Industry Leader for Entertainment, Technology, and Communication clients.
California IAS Industry Leader for Internet Companies.
Accounting Manager and Internal Audit Manager
The Walt Disney Company (1995–1997)
Unocal Corporation (1992-1995)
Occidental Petroleum (1989-1992)
Available on Full CV
Available on Full CV
Certified Public Accountant (California & New York)
Certified Fraud Examiner
Certified Professional Environmental Auditor in Health & Safety
Certified Professional Environmental Auditor in Environmental Compliance
Certified in Financial Forensics
HONORS, AWARDS, OTHER
“California CPA of the Year” (2017)
“Certified Fraud Examiner of the Year” (2012)
Vice-Chair, Board of Regents. Association of Certified Fraud Examiners (2016-2017)
“National Innovation Award.” Ernst & Young (1st & 2nd place)
“Forensic Services Expert Witness of the Year.” Corporate America News (2016)
California State University, Northridge – BS, Business Administration, Accounting Theory & Practice (cum laude).
EXPERT WITNESS EXPERIENCE – ARBITRATIONS
Available on full CV