Sean M. Kruskol

Sean Kruskol analyzes large, complex datasets related to commercial litigation and accounting disputes. Mr. Kruskol’s expertise includes accounting and auditing issues, forensic accounting investigations, data analytics, and analysis of economic damages. He has worked on matters in the entertainment, healthcare, manufacturing, telecommunications, and technology industries. Mr. Kruskol has served as a testifying expert in matters involving data analytics, damages, and forensic accounting issues.

Data analytics

Mr. Kruskol is experienced with SQL and Computer-Assisted Audit Techniques (CAATs). Using these tools, he has analyzed big data in a range of government and internal investigations, such as:

• Testified on data analytic techniques and results using large datasets in various contexts
• Analyzed billions of transactional records for a large online retailer to assess consumer behavior
• Examined timecard and payroll data for a large metal forging company to evaluate alleged wage violations

Accounting and auditing

Mr. Kruskol has worked on cases involving U.S. Generally Accepted Accounting Principles (GAAP), Generally Accepted Auditing Standards (GAAS), International Standards on Auditing (ISA), and International Financial Reporting Standards (IFRS). His experience includes:

• Testified at trial on interpretations and applications of revenue recognition and loss contingency accounting standards
• Evaluated timing and causes of potential damages in an accounting malpractice dispute
• Assessed claims by the U.S. Securities and Exchange Commission (SEC) of auditor negligence related to an audit of a U.S. manufacturer’s foreign subsidiary

Forensic investigations

Mr. Kruskol has particular expertise with issues of alleged earnings management and asset misappropriation schemes, including:

• Testified on the selection and application of various cash tracing methods
• Investigated an alleged earnings management scheme in a post-acquisition dispute
• Analyzed customer bank account activity to identify patterns consistent with a Ponzi scheme
• Consulted on multiple matters that included allegations of improper accounting practices

Breach of contract and damages

Mr. Kruskol’s breach of contract and general damages expertise covers disputes across multiple industries:

• Testified at trial on accounting standards and potential damages applicable to a breach of contract claim in a post-acquisition dispute
• Analyzed general ledger transactions in a software implementation project
• Consulted on lost profits in an entertainment-industry lawsuit

Mr. Kruskol is a certified public accountant (CPA), chartered global management accountant (CGMA), and certified fraud examiner (CFE).