I have 33 years of experience, and specialize in the field of financial accounting with specific knowledge in the areas of fair value accounting, financial statement analysis and off-balance sheet reporting. I have published on such topics as accounting scandals, fair value accounting and business combinations. I have testified on valuation of a missed merger opportunity, pension accounting. I was one of the experts contacted by The Wall Street Journal to explain accounting issues on various aspects of Enron as they garnered stories and data and witness accounts. The most interesting was explaining the Nigerian oil barges transaction and how it was wrongly accounted about two months before the story became public.