Ms. Hammer is an independent consultant who specializes in applying accounting and economic theory to issues arising in business litigation.

A Certified Public Accountant (CPA), Ms. Hammer is an expert in matters of cost accounting, intellectual property, and antitrust and competition. Her work often involves assessing “but-for” cost and profit projections, alternative damages analyses, and complex cost allocations.

She has provided expert testimony in federal and state courts – including US Bankruptcy Court – as well as administrative law proceedings and arbitration hearings. In general business disputes, her testimony has included evaluation of damages, cost and profitability analyses, and loss causation. In antitrust and competition matters, Ms. Hammer has provided testimony on issues related to failing firm analyses, predatory pricing claims, and projected merger efficiencies. She served as the US government’s efficiencies expert testifying in the proposed $37 billion Aetna-Humana merger.


Stanford University Graduate School of Business

Indiana University of Pennsylvania
BA in Economics and Political Science