Dr. Huffman is experienced in conducting forensic and financial analysis to provide insights across a range of complex accounting and financial disclosure-related matters.

She has worked with clients and experts on securities cases and valuation disputes related to capital markets and financial accounting issues. With a background that includes a mix of academic credentials and regulatory experience, she is uniquely positioned as a subject matter expert in financial reporting and disclosures in capital markets.

Dr. Huffman’s research has been published in leading peer-reviewed academic journals – including The Accounting Review, Contemporary Accounting Research, and the Review of Accounting Studies – and she has presented at multiple academic conferences, federal government think tanks, and universities. She has been featured as an expert in several continuing legal and professional education webinars regarding capital markets and securities litigation trends.

Prior to joining Brattle, Dr. Huffman completed a competitively-awarded fellowship with the US Securities and Exchange Commission’s (SEC’s) Division of Economic and Risk Analysis, where she served as a Financial Economist. 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 at Tulane University’s A.B. Freeman School of Business.

Practices
Education

The University of Utah, David Eccles School of Business
PhD in Business Administration (emphasis in accounting and finance)

Washington University in St. Louis
BA, Economics (Cum Laude with Honors)

Testimony

Nexus Resource Group, Inc., a Nevada Corporation, v. ProTel Communications Inc., a California Corporation
Ongoing

Superior Court of the State of California before the County of San Diego, Central Division | Case No. 37-2019-00051603-CU-BC-CTL (Ongoing) Submitted expert testimony on damages calculation on January 11, 2022; submitted addendum to expert report on April 13, 2022; deposed on May 4, 2022; testified in front of a jury trial in San Diego Superior Court on July 20, 2022.

Ty Stewart et al. v. Kodiak Cakes, LLC
January 2022

United States District Court before the Southern District of California | Case No. 3:19-cv-02454-MMA-MSB (January 2022) Prepared damages report to estimate non-functional slack fill overcharge. The case settled before testimony was filed.