Lynda H. Schwartz

Professor of Practice,
Isenberg School of Management,
University of Massachusetts Amherst;
Former Partner, Fraud Investigation and Dispute Services,
Ernst & Young LLP

Lynda Schwartz is an expert in forensic accounting, data analytics, and damages, with a focus on fraud examination and risk assessment. Ms. Schwartz has more than thirty years of forensic accounting and auditing experience, analyzing economic, financial, causation, and accounting issues in the context of litigation claims and fraud allegations. Her work includes account reconstruction, lost profits, bankruptcy and business solvency, alleged embezzlement, and financial accounting. She has provided testimony at deposition, trial, and arbitration, as well as providing responses to regulators.

As a former partner in Ernst & Young’s Fraud Investigation and Dispute Services practice, Ms. Schwartz has led high-profile investigations involving regulatory compliance, whistleblowers, and allegations of fraud, corruption, and bribery. She has experience with discovery, complex financial modeling and data analytics, reconstruction of financial records, and damages calculations. Her industry expertise includes healthcare, insurance, manufacturing, financial services, and retail.

Ms. Schwartz is a Certified Public Accountant (CPA). She is also certified in financial forensics (CFF) and is both a Certified Fraud Examiner (CFE) and Certified Global Management Accountant (CGMA). She serves on the American Institute of Certified Public Accountants (AICPA) Joint Trial Board, which adjudicates certain matters of professional discipline. In 2021, the AICPA named Ms. Schwartz a Forensic & Litigation Services (FLS) Volunteer of the Year for her significant contributions to the practice and profession of forensic accounting and valuation.

At the Isenberg School of Management, Ms. Schwartz directs the forensic accounting and data analytics curriculum and teaches courses in forensic accounting and fraud examination. She has authored both practitioner and peer-reviewed publications. She served on the Update Task Force for the current edition of COSO’s Fraud Risk Management Guide. Ms. Schwartz is a contributing author to The Litigation Services Handbook (John Wiley & Sons) and to the AICPA publication Understanding the Forensic Technology Landscape.

Education

Professional Affiliations

    • American Accounting Association
    • American Institute of Certified Public Accountants (AICPA)
    • Association of Certified Fraud Examiners
    • Certified Public Accountant
    • Certified in Financial Forensics
    • Certified Fraud Examiner
    • Certified Global Management Accountant

Practices