2020 Who’s Who Legal: Investigations Forensic Accountants


Elaine Harwood and Carlyn Irwin are selected for the 2020 list of leading forensic accountants in the legal investigations space.

LondonWho’s Who Legal named Elaine Harwood and Carlyn Irwin in its 2020 Global Guide of leading forensic accountants in the legal investigations space.

Dr Harwood and Ms Irwin were recognised among the world’s most prominent forensic accountants and digital forensic experts. This select group is ‘distinguished for their market-leading work on accounting irregularities and regulatory compliance.’

  • Dr Harwood is the head of Cornerstone Research’s accounting practice. She consults to clients and works with experts on securities litigation, complex enforcement matters brought by the Securities and Exchange Commission (SEC) and Public Company Accounting Oversight Board (PCAOB), and corporate investigations. She is an expert on financial accounting, financial reporting and auditing. Dr Harwood has served for more than twenty years as a consultant and expert on a wide range of liability and damages issues.
  • Ms Irwin, a senior advisor at Cornerstone Research, is a forensic accounting expert with more than twenty-five years of litigation consulting experience. She specialises in financial, economic and accounting issues, with an emphasis on damages claims, financial forensic analysis and investigations. Ms Irwin has specific expertise in estimating lost profits, unjust enrichment, and reasonable royalty damages, including analysis of causation and apportionment issues, and has testified on a range of complex commercial disputes.

Who’s Who Legal draws on recommendations of clients and private practitioners to identify the foremost experts in a wide range of practice areas around the world.

  • Los Angeles

Elaine M. Harwood

Senior Vice President

  • Los Angeles

Carlyn Irwin

Senior Advisor


Terri Viera
Cornerstone Research