Directed research on behalf of a multi-national construction company under investigation by the SEC and DOJ for bribes paid to foreign officials to obtain construction contracts in Nigeria, a violation of the Foreign Corrupt Practices Act. Analyzed ill-gotten gains by applying various measures of revenues, costs (including cost of capital), profits, and cash flows. Reviewed internal management reports, dividend distributions, foreign exchange gains and losses, and intercompany revenue and cost allocations. Client settled with the SEC and the DOJ.

Experts Involved