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) and was issued an International Financial Reporting Standards (IFRS) Certificate by the Association of International Certified Professional Accountants. She is also a certified fraud examiner (CFE).


University of California, Los Angeles, PhD in Management (Financial Accounting)

University of Warwick, MSc in Finance with Distinction

National Taiwan University, BBA in Finance