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Dr. Huffman is experienced in analyzing a broad range of securities, finance, and accounting topics.

Dr. Huffman focuses on financial reporting and disclosures, intangible asset valuation, and issues arising from the application of complex accounting standards. She has served as a subject matter expert on federal investigations into white collar crime and financial reporting fraud, including revenue recognition, the omission of the recognition of derivative liabilities, and intangible asset valuation and impairments.

In a notable engagement, Dr. Huffman managed a large team of data analysts to advise a financial services firm on a $36 million remediation. She also has experience rebutting disgorgement damages related to regulatory penalties and in valuing a pre-IPO, venture-capital backed startup company to calculate damages.

Prior to joining Brattle, Dr. Huffman was competitively awarded a fellowship with the US Securities and Exchange Commission’s (SEC) Division of Economic and Risk Analysis. There, she worked with the Division of Enforcement on detecting accounting-related frauds and with the Office of Litigation Economics on SEC-related litigation. She was previously an Assistant Professor of Accounting at Tulane University’s A. B. Freeman School of Business.

Publications
Article
The State of Segment Reporting by US Public Entities: 1976-2017
Forthcoming
Adrienna Huffman, Christine A. Botosan, and Mary Harris Stanford
Forthcoming Article in Accounting Horizons (Peer-Reviewed)
Article
Minimum tick size and analyst coverage: Evidence from the Tick Size Pilot Program
Forthcoming
Adrienna Huffman, Zhenhua Chen, Gans Narayanamoorthy, and Ruizhong Zhang
Forthcoming Article in Journal of Business Finance & Accounting (Peer Reviewed)
Article
Rank and file equity compensation and earnings management: Evidence from stock options
2019
Adrienna Huffman, D. Kip Holderness Jr., and Melissa Lewis-Western
Published in Journal of Business Finance & Accounting 46(9-10): 1201-1236 (Peer-Reviewed)
Article
Asset use and the relevance of fair value measurement: Evidence from IAS 41
2018
Published in Review of Accounting Studies 23(4): 1274-1314 (Peer-Reviewed)
Article
Decision-useful asset measurement from a business valuation perspective
2015
Adrienna Huffman and Christine A. Botosan
Published in Accounting Horizons 29(4): 757-776 (Peer-Reviewed)
News & Events
November 04, 2020
Adrienna Huffman and Adam Karageorge to Participate in Webinar on the Current Securities Litigation Landscape

Brattle Associates Adrienna Huffman and Adam Karageorge will participate in the webinar, “Demystifying the Current Landscape of Securities Litigation: Practical Tips and Strategies You Must Know,” taking place on Wednesday, November 4, from 12:00–2:00 p.m. (PT) / 3:00–5:00 p.m. (ET).

November 04, 2020
Brattle Economists Author Article on Goodwill Impairments Related to COVID-19

Brattle Principal Bin Zhou and Associate Adrienna Huffman have coauthored a Law360 article that uses the Great Recession as a lens through which to examine the types of securities litigation that may arise because of goodwill impairments recognized following the COVID-19 pandemic and the related market downturn.

May 11, 2020
Brattle Experts Author Article on Quantitative Materiality Assessment Methods

Brattle Principal Bin Zhou, Associate Adrienna Huffman, and Senior Associate Chi Cheng have published a Law360 article that uses a new dataset to show how experts could potentially use data-driven quantitative methods to assess accounting materiality in accounting materiality disputes.