Steven McBride



  • Washington


Steve McBride coheads Cornerstone Research’s accounting practice. Mr. McBride focuses on financial reporting and auditing issues arising in litigation, internal investigations, and regulatory enforcement actions. He also consults on matters involving corporate governance, valuation, and capital markets. Mr. McBride works with experts and clients throughout the litigation process, including discovery, affirmative and rebuttal reports, depositions, arbitration, and trial.

Financial reporting and auditing

Mr. McBride has extensive expertise on the application of Generally Accepted Accounting Principles (GAAP) to accounting and disclosure issues in a range of transactions. These include revenue recognition, loss contingencies, business combinations, segment reporting, impairment, and fair value measurement. Mr. McBride has also evaluated the design and effectiveness of Internal Controls over Financial Reporting (ICFR), and audit and review procedures for compliance with Generally Accepted Auditing Standards (GAAS) and Public Company Accounting Oversight Board (PCAOB) standards.

Corporate governance

To address issues related to the standard of care of executive management and directors, Mr. McBride works with a wide variety of industry experts. His work in this area includes mergers and acquisitions, as well as matters involving alleged Foreign Corrupt Practices Act (FCPA) violations, defined-benefit and defined-contribution plan structures, and the close-out of a portfolio of interest rate derivatives.

Mr. McBride has also analyzed due diligence frameworks associated with residential mortgage-backed securities (RMBS) and transactional disputes.


Mr. McBride directs analyses and supports expert valuations of remediation liabilities, infrastructure projects, real estate holdings, intellectual property, and business operating segments. He has performed solvency analyses in the context of financial distress and corporate restructuring.

Prior to joining Cornerstone Research, Mr. McBride was an auditor with Ernst & Young.

Professional Affiliations

Accounting and Auditing Enforcement Activity


SEC Accounting and Auditing Enforcement Activity—Year in Review: FY 2023

Press Release

Spike in Fourth Quarter SEC Accounting and Auditing Enforcement Activity Results in Notable Increase in FY 2023


Omni Logistics LLC v. Forward Air Corporation


The Hertz Corporation et al. v. Frissora et al.


Will SPAC Restatement Wave Trigger Shareholder Litigation?


Will PCAOB’s New Audit Rule Trigger Shareholder Litigation?

Press Release

Cornerstone Research Announces Senior Staff Promotions to Principal