Panel of Experts
R. James Alerding
Bruce B. Bingham
Kristopher A. Boushie
Stephen J. Bravo
Rod P. Burkert
Thomas F. Burrage
Stacy Preston Collins
Larry R. Cook
Michael A. Crain
Mark O. Dietrich
Darrell D. Dorrell
Robert E. Duffy
Edward J. Dupke
Jay E. Fishman
Robert P. Gray
Robert J. Grossman
J. Michael Hill Sr.
J. Michael Hill Jr.
Thomas E. Hilton
James R. Hitchner
Steven D. Hyden
Michael G. Kaplan
Mark G. Kucik
Eva M. Lang
M. Mark Lee
Howard J. Lewis
Gilbert E. Matthews
Michael J. Mard
Harold G. Martin, Jr.
Z. Christopher Mercer
Dr. Shannon P. Pratt
William C. Quackenbush
James S. Rigby Jr.
Scott R. Saltzman
Ronald R. Seigneur
John J. Stockdale
Gary R. Trugman
Linda B. Trugman
Stacey D. Udell
Daniel Van Vleet
Richard M. Wise
Donald P. Wisehart
Kevin R. Yeanoplos
MEL H. ABRAHAM, CPA/ABV, CVA, ASA is founder/director of Mel H. Abraham in Simi Valley, CA. He provides strategies in financial risk management and personal/physical, threat management. His is author of Valuation Issues and Case Law Update-A Reference Guide and co-author of Financial Valuation Applications and Models, A Healthier You and Masters on Success.
R. JAMES ALERDING, CPA/ABV, ASA, CVA is the managing partner for Clifton Gunderson LLP’s valuation and forensic national practice in Indianapolis, IN. He has significant experience with intellectual property in both valuation and litigation. Jim was a member of the AICPA Task force that developed the new AICPA Business Valuation Standards.
TERRY ALLEN, CPA/ABV, ASA is the Midwest managing director in the Kansas City, MO and Des Moines, IA offices of The Financial Valuation Group. With over 25 years of professional experience (18 years in business valuation), she is editor of ASA’s BV E-Letter, a speaker at state and national conferences, and has taught accounting and finance at the college level.
STEVE BABITSKY, JD founded SEAK, sponsor of the nation’s largest Workers Compensation and Occupational Medicine conference, in 1980. SEAK is the world’s leading provider of expert witness training and texts, writing seminars for doctors and lawyers, and publisher of national directories for Expert Witnesses and IME Doctors. Steve is also the founder and president of Customized Forensic Consulting.
DON BARBO, CPA/ABV is director of Deloitte Financial Advisory Services in Dallas. He has extensive experience in healthcare valuation involving mergers and acquisitions, divestitures, partnership transactions, leasing arrangements, divorces, and commercial damages. He speaks to various organizations, has published articles regarding BV issues, and serves as an expert witness. He was formerly chief financial officer for a physician practice management company.
NEIL BEATON, CPA/ABV, CFA, ASA is partner-in-charge of the Valuation Services Group, Grant Thornton, LLP. A former member of the AICPA BV Subcommittee, the AICPA Valuation of Private Equity Securities Task Force, and FASB’s Valuation Resource Group, Neil is a prolific presenter, teacher and writer and a member of the AICPA BV Hall of Fame.
BRUCE B. BINGHAM, FASA is with the New York office of Capstone Valuation Services, LLC. He is responsible for Capstone’s valuation activities in the U.S. and internationally. He is the recent past chair of the ASA Business Valuation Committee. Bruce is a retired brigadier general in the United States Army Reserves, with a master’s degree from the Yale School of Organization and Management.
KRISTOPHER A. BOUSHIE, CPA/ABV, CVA is the president and managing member of Quantas Consulting, LLC, in Jericho, VT. He has over 22 years of experience in financial and litigation consulting, with over 15 years focused on intellectual property matters.
STEPHEN J. BRAVO, CPA/ABJ, ASA, CBA, MST, CFP, PFS is founder of Apogee Business Valuations, Inc. and has a regional office affiliation with The Financial Valuation Group. Mr. Bravo serves on the editorial boards of Business Valuation Review, published by the American Society of Appraisers and Business Appraisal Practice, published by the Institute of Business Appraisers and is a technical editor of BV books.
THOMAS F. BURRAGE, CPA/ABV, CVA is a principal in Burrage & Johnson, CPAs, LLC, The Forensic Firm in Albuquerque, NM. His fields of expertise include litigation, forensic accounting, business valuation and taxation. He is coauthor of Divorce and Domestic Relations Litigation: Financial Advisor’s Guide and a contributing editor to the Guide to Divorce Taxation and the Guide to Tax Planning for High Income Individuals and has been published in both the Journal of Accountancy and the Family Advocate.
STACY PRESTON COLLINS, CPA/ABV, CFF is a managing director at Financial Research Associates, specializing in business valuation, forensic accounting and litigation support services. She has provided expert witness testimony in New York, New Jersey, Pennsylvania and Florida. She is chair of the AICPA’s Family Law Task Force and a member of its Forensic and Litigation Services Committee.
ROD P. BURKERT, CPA/ABV, CVA, MBA is a co-founder of Burkert Valuation Advisors, LLC. With over 25 years of experience in public accounting and private industry, Rod performs appraisals for gift/estate planning, purchase/sale transactions, and financial statement reporting and litigation support in damage/economic loss matters. He is a past chair of NACVA’s Executive Advisory Board.
LARRY R. COOK, CPA/ABV, CBA, CDFA brings 33 years of financial advisory experience to clients. He has attained local, state and national recognition for his contribution to the accounting profession. He has made presentations and is a speaker at conferences, closed circuit television productions and internet web-casts. He is a co-author and author of technical books on valuation.
MICHAEL A. CRAIN CPA/ABV, ASA, CFA, CFE is a managing director of The Financial Valuation Group in Ft. Lauderdale FL. Mike is a contributing author to The Portable MBA in Finance and Accounting, 3rd edition and to the Litigation Services Handbook, 4th edition. He is a co-author of Financial Valuation Applications and Models.
MARK O. DIETRICH, CPA, ABV, MBA, MST is author of Medical Practice Valuation Guide Book, co-author of PPC’s Guide to Healthcare Consulting and contributing author to Shannon Pratt’s The Lawyers’ Business Valuation Handbook and Valuing Professional Practices and Licenses, A Guide for the Matrimonial Practitioner. His definitive article on medical practice valuation appeared in the Nov. 05 Journal of Accountancy.
DARRELL D. DORRELL CPA/ABV, MBA, ASA, CVA, CMA, DABFA delivered 100+ forensic accounting training sessions during the last 5 years and has published over 60 articles in technical journals. He co-authored two seminal publications on forensic accounting in counterterrorism for the US Dept. of Justice (USDOJ). His civil/criminal practice transcends alter ego, anti-trust, bankruptcy, breach of contract, economic damages, family law, fraud, and intellectual property.
ROBERT E. DUFFY, CPA/ABV, CFA, ASA is a partner with Grant Thornton LLP’s valuation practice. Since 1984, Bob has been involved in over 1,500 matters on behalf of public and private entities, litigants and taxpayers. He is a contributing editor of AICPA’s CPA Expert publication and a co-author of Financial Valuation Applications and Models.
EDWARD J. DUPKE, CPA/ABV, ICFF, ASA is a senior consultant in the valuation and forensics division of Clifton Gunderson, LLP. He is former chair of the AICPA BV committee and past chair of the Michigan Association of CPAs. With of 35 years of experience, he is a qualified expert witness in state and federal courts and a BV instructor at the state and national level.
NANCY FANNON, CPA•/ABV, ASA, MCBA is the owner of Fannon Valuation Group, a BV and litigation services firm in Portland, Maine. With over 18 years of valuation experience as an appraiser and expert witness, Nancy has lectured extensively on valuation and damages and is an author and technical reviewer on many valuation textbooks and journals.
JAY E. FISHMAN, FASA, CBA is a managing director of Financial Research. He has co-authored several books, including Standards of Value: Theory and Applications and Guide to Business Valuations. He is an expert witness and has taught courses to the IRS, the National Judicial College, the Hong Kong Society of Accountants and the World Bank in Russia.
CARLA G. GLASS, CFA is a managing director in the valuation and litigation consulting firm of Hill Schwartz Spilker Keller LLC and is former chair of the Business Valuation Committee of the American Society of Appraisers and of the Appraisal Standards Board of The Appraisal Foundation. She serves on FASB’s Valuation Resource Group and has been a course developer of, and teaches, ASA courses.
ROBERT P. GRAY , CPA/ABV, CFE is a principal with Parente Randolph, LLC, in the Dallas, TX office. He is a licensed CPA, Accredited in Business Valuation (ABV) in Texas and Kentucky. A Certified Fraud Examiner, Bob has authored many articles for professional publications.
ROBERT J. GROSSMAN, CPA/ABV, ASA, CVA, CBA, MST is a partner with Grossman Yanak & Ford LLP in Pittsburgh. As lead services partner for the firm’s Business Valuation Services Group, he has extensive experience in valuation and litigation issues in a broad variety of applications and venues.
CHRIS HAMILTON, CPA, CFE, CVA, DABFA is a partner with The Arxis Group in Simi Valley, CA, and most of his professional time is spent in the areas of business valuations, fraud, forensic accounting and litigation related engagements. He has published articles and spoken around the country on issues related to valuation and forensic accounting. He is a coauthor of Financial Valuation Applications and Models.
J. MICHAEL HILL SR., FASA, CBA is a shareholder in the valuation and litigation consulting firm of Hill Schwartz Spilker Keller, LLC and is former chairman of the Business Valuation Committee of the American Society of Appraisers. He also served as chairman of the Appraisal Foundation and was a course developer and instructor of courses taught by the ASA.
J. MICHAEL HILL JR., ASA, CPA/ABV is a shareholder in the valuation and litigation consulting firm of Hill Schwartz Spilker Keller, LLC. He is current chairman of the ASA BV committee. He earned a BBA in accounting and finance from the University of Texas and is a licensed CPA in Texas.
THOMAS E. HILTON, MS, CPA/ABV, ASA, CVA is past chair of the AICPA BV Committee and a member of the AICPA Business Valuation Hall of Fame. In 2006 and 2005, he was named one of the Top 100 Most Influential Practitioners by CPA Magazine.
JAMES R. HITCHNER, ABV/CFF, ASA is managing director of Financial Valuation Advisors, Ventnor, NJ, and a founding member and president of The Financial Consulting Group, and CEO of Valuation Products and Services. He is editor/co-author of Financial Valuation Applications and Models; co-author of Financial Valuation Workbook; co-author of Valuation for Financial Reporting; and editor of Financial Valuation and Litigation Expert.
STEVEN D. HYDEN, CPA/ABV, ASA, CM&AA is managing director of The Financial Valuation Group, Tampa, FL and president of Hyden Capital, Inc. With over 19 years of BV experience, he was a guest expert for the AICPA video course series, “Valuation of Intellectual Property” and co-author of Valuation for Financial Reporting: Intangible Assets, Goodwill, and Impairment Analysis-SFAS 141 and 142.
MICHAEL G. KAPLAN, CPA, CVA, CFFA has more than 30 years experience in the areas of forensic accounting, business valuation and litigation consulting. He has served on the faculty of the University of Southern California and teaches continuing education programs for the AICPA, NACVA and other organizations. He is director of the NACVA Forensic Institute.
MARK G. KUCIK, CPA, CVA, CM&AA was named “Instructor of the Year” by NACVA. Mark teaches extensively and is a member of NACVA’s Training and Development Team. He co-authored training materials for the CVA certification program, represented NACVA on the CLARENCE committee, and developed a 4-day seminar on business valuation for the IRS. He is a sought-after speaker and media resource for expert information on valuation of closely held businesses.
EVA M. LANG, CPA/ABV, ASA is executive director of The Financial Consulting Group, LLC, a nationwide alliance of business valuation, litigation and consulting firms. She is a nationally recognized expert on internet research, a contributing editor for AICPA’s CPA Expert and a co-author /contributing author to six books, including The Best Websites for Financial Professionals, Business Appraisers, and Accountants.
M. MARK LEE, CFA is a Valuation Principal of Eisner LLP. His responsibilities have included serving as Principal-in-Charge of the Valuation Services Practice of KPMG LLP’s Northeastern Region and as Vice Chairman of Bear, Stearns & Co. Inc.’s Valuation Committee, as well testifying in court. He teaches BV at the New York University School of Continuing and Professional Studies.
HOWARD J. LEWIS, AVA is the executive director of the Institute of Business Appraisers in Plantation, FL. Howard is the former National Program Manager for the Valuation Program at the Internal Revenue Service. He holds the AVA designation from the National Association of Certified Valuation Analysts.
DERALD LYONS is president of Lyons & Seacrest, P.C., CPAs in Denver, CO. He is a nationally recognized author and presenter on valuation matters. He is a co-author of Financial Valuation Applications and Models. He has been qualified as an expert witness and provided testimony regarding valuations and other financial matters on numerous occasions.
MICHAEL J. MARD, CPA*/ABV, ASA is managing director of the Financial Valuation Group of Florida, Inc. He was founding president of The Financial Consulting Group (FCG) and lead author of Driving Your Company’s Value: Strategic Benchmarking for Value. He is co-author of Valuation for Financial Reporting: Intangible Assets, Goodwill, and Impairment Analysis-SFAS 141 and 142, and co-author of Financial Valuation Workbook.
L. GAIL MARKHAM, CPA/ABV/CFF, CVA, CFP is president of Markham Norton Mosteller Wright & Co., P.A. She is the founding partner of that firm and head of its litigation, forensic and valuation services team. Gail has extensive experience in litigation services, mediation, business valuations, and forensic accounting. She has been recognized as an outstanding community leader on several occasions.
HAROLD G. MARTIN JR., CPA/ABV/CFF, ASA, CFE, MBA is principal in charge of BV, forensic, and litigation services for Keiter, Stephens, Hurst, Gary & Shreaves. He is an AICPA instructor and adjunct professor for The College of William and Mary Graduate School of Business. He is co-author of Financial Valuation Applications and Models and contributing author to Cost of Capital: Estimation and Applications.
GILBERT E. MATTHEWS, CFA is chairman of Sutter Securities Incorporated in San Francisco. He has more than 45 years of experience as an investment banker. At Bear Stearns in New York, he was responsible for all fairness opinions and valuations for 25 years. He has written several book chapters and articles on fairness opinions and corporate valuations and has testified in numerous Federal and state courts.
Z. CHRISTOPHER MERCER, ASA, CFA is founder/chief executive officer of Mercer Capital, one of the country’s leading independent business appraisal firms. He has prepared, overseen, or contributed to valuations for purposes related to M&A, litigation, and tax, among others. Chris is a prolific author (four textbooks and scores of articles) and a frequent speaker on valuation topics.
DR. SHANNON P. PRATT, FASA, MCBA, CFA, CM&AA is chairman/chief executive officer of Shannon Pratt Valuations, LLC; Publisher Emeritus for BV Resources, LLC; and a board member of Paulson Capital Corp. He is the best-known authority in the field of BV and the author of many books, including Guide to Business Valuations, now in its 16th edition and Valuing a Business, 5th edition (2007).
WILLIAM C. QUACKENBUSH, MBA, ASA, CBA is the founder of Advent Valuation Advisors. With more than 35 years of valuation and banking experience, Bill provides valuation for tax and financial statement compliance and litigation support in damage/economic loss matters. He is the vice-chair of the ASA’s Business Valuation Committee, editor of the ASA’s weekly BV E-Letter, and teaches for both the ASA and the IBA. He writes and speaks extensively on BV issues.
JAMES S. RIGBY JR., CPA/ABV, ASA 1946-2009 was managing director of The Financial Valuation Group of California, Inc. and a founding member of The Financial Consulting Group. With over 25 years of professional experience, he provided expert testimony and coauthored many BV education courses and articles. He is co-author of Driving Your Company’s Value: Strategic Benchmarking for Value.
SCOTT R. SALTZMAN, CPA, CVA, ASA, DABFA practices BV, lost profits and earnings, forensic accounting, professional malpractice, marital dissolution, and financial damages. He is a recognized expert and has testified on various financial and BV matters. He is president of NACVA, past chairman of NACVA’s executive advisory and certification boards, and past member/president of the Colorado State Board of Accountancy.
RONALD R. SEIGNEUR, MBA, CVA, CPA/ABV is a partner in Seigneur Gustafson LLP, Lakewood, CO. Ron has over 25 year of experience working with complex valuation and litigation support matters. He is co-author of Financial Valuation: Applications and Models and an adjunct professor at the University of Denver College of Law, where he teaches financial, management and leadership courses.
JOHN J. STOCKDALE, ASA, CPA/ABV has been involved in business valuation since 1979. He heads up a firm in the Detroit area. His practice is concentrated in the valuation of small and mid-market firms and in performing lost profit and damage claim analysis.
ROBIN E. TAYLOR, CPA/ABV, CFE, CVA, CBA, CFF is a partner in Dixon Hughes PLLC. A founding member/past president of The Financial Consulting Group, he is an instructor for the AICPA valuation curriculum and ABV Examination Review Course. He has provided expert witness testimony and has written and spoken on a number of valuation, litigation support, and financial fraud issues.
GARY R. TRUGMAN, CPA/ABV, MCBA, ASA, MVS is president of Trugman Valuation Associates Inc., a BV/economic damages firm in Plantation, FL. and Parsippany, NJ. Gary is chair of the IBA Ethics Committee and serves on the AICPA’s ABV Examination Committee. He is author of Understanding Business Valuation and has coauthored several other textbooks and articles in various publications.
LINDA B. TRUGMAN, CPA/ABV, MCBA, ASA, MBA is vice president of Trugman Valuation Associates, Inc. and serves as co-chair of the ASA BV Education Subcommittee. She is a member of the AICPA BV/Forensic and Litigation Services Executive Committee. Linda is co-author of Financial Valuation Applications and Models, published by Wiley Finance.
STACEY D. UDELL, CPA/ABV/CFF, ASA, CVA is a partner in the Moorestown, NJ office of Gold Gocial Gerstein LLC. She serves on the NACVA Litigation Forensics Board, the NJ State NACVA Chapter Executive Board, and has been on planning committees for these groups’ conferences. In 2008, Ms. Udell was a contributing author to the Business Valuation Resources Healthcare Industry Valuation Guide.
DANIEL VAN VLEET ASA, CBA is a managing director of Stout Risus Ross Chicago. He serves on the BV Committee and Board of Governors of the ASA. He has taught graduate BV courses at DePaul and Northwestern universities and is a frequent lecturer and author. His practice includes BVs, financial advisory services and economic analysis for litigation, taxation and transaction matters.
RICHARD M. WISE, FASA, MCBA, CVA, FCA, FCBV, CA/IFA, CFE is founder of Wise, Blackman, one of Canada’s leading valuation firms. Past president of the Canadian Institute of Chartered Business Valuators and former governor of the ASA, Richard is a Fellow of the Ontario Institute of Chartered Accountants and an accredited Investigative and Forensic Accountant. He is author of Financial Litigation — Quantifying Business Damages and Values and co-author of Investigative and Forensic Accounting Practice Issues (CICA), and a member of the ASA Business Valuation Committee and Standards Subcommittee.
DONALD P. WISEHART, ASA, CPA/ABV, CVA, MST is owner of Wisehart, Inc., a Rhode Island CPA and consulting firm and member of The Financial Consulting Group. With 30 years of professional experience, he has given numerous BV presentations and has developed several courses for NACVA, where he chaired the Education Board. Don was also founding president of the Rhode Island Business Appraisal Group.
KEVIN R. YEANOPLOS, CPA/ABV/CFF, ASA is director of valuation services for Brueggeman and Johnson Yeanoplos, P.C., a member of the International Board of Examiners for ASA, past chair of the AICPA ABV Credential Committee and current member of the AICPA National Accreditation Commission. He has written, presented and taught on many business valuation topics.