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Dr. Cheng specializes in analyzing financial accounting issues under both US GAAP and IFRS. She has supported clients in US Securities and Exchange Commission (SEC) and Department of Justice (DOJ) investigations and enforcement actions; international arbitrations; and merger, acquisition, and tax disputes.

Among her experience, Dr. Cheng has worked with data from numerous types of accounting-related materials to conduct financial forensic investigations, develop forecasting models and business valuation, and evaluate damages and lost profits. She has supported experts assessing the adequacy of financial accounting practices and disclosures under both US GAAP and IFRS, as well as for Internal Controls over Financial Reporting (ICFR).

Dr. Cheng’s work has concentrated on issues related to revenue recognition, materiality, consolidation, goodwill impairment, and executives’ and auditors’ responsibilities. She has also consulted on accounting related matters for utility companies under the Federal Energy Regulatory Commission (FERC) and state regulators. Dr. Cheng is a certified public accountant (CPA). 

Publications
Article
The Do's And (Mostly) Don'ts Of Non-GAAP Measures
March 03, 2017
Published in Law360

In a Law360 article, Brattle Principal Adoria Lim and Associate Chi Cheng studied the correspondence between numerous companies and the SEC to identify and categorize the SEC’s hot buttons that may lead to enforcement actions, including litigation.

News & Events
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.

August 07, 2019
Adoria Lim and Chi Cheng to Participate in Webinar on Preparing for the SEC's Financial Fraud Probes

Brattle Principal Adoria Lim and Associate Chi Cheng will participate in the webinar, “Preparing for the SEC’s Financial Fraud Probes: What Companies Need to Know,” which will take place on August 7, 12:00–1:00 p.m. (ET). 

July 11, 2017
Brattle Economists Contribute to IRS Victory in Tax Dispute Regarding Value of Residual Interests

In a recent ruling from Judge Halpern of the United States Tax Court, a deduction claimed by RERI Holdings I, LLC for a 2003 donation to the University of Michigan was denied, with the Court upholding penalties for a gross valuation misstatement.

March 03, 2017
Non-GAAP Measures: Do's and (Mostly) Don'ts

In a new Law360 article, Brattle Principal Adoria Lim and Associate Chi Cheng studied the correspondence between numerous companies and the SEC to identify and categorize the SEC’s hot buttons that may lead to enforcement actions, including litigation.

February 22, 2016
Brattle Economists Author Law360 Article on New Accounting Standards' Impact on Litigation

Brattle Principal Adoria Lim and Associate Chi Cheng have authored an article for Law360 on the ongoing changes in the U.S. accounting standards initiated by the Financial Accounting Standards Board (FASB) and their impact on litigation.