November 28, 2021

Volume XI, Number 332


Sean M. Kruskol

Sean Kruskol analyzes large, complex datasets related to commercial litigation and accounting disputes. His expertise includes issues related to accounting and auditing, forensic accounting investigations, data analytics, and damages. Mr. Kruskol has worked on matters in the entertainment, healthcare, manufacturing, telecommunications, and technology industries.

Accounting and auditing

Mr. Kruskol has worked on cases involving various issues related to U.S. Generally Accepted Accounting Principles (GAAP), Generally Accepted Auditing Standards (GAAS), International Standards on Auditing (ISA), and International Financial Reporting Standards (IFRS), such as:

  • Evaluated timing and causes of a damages claim in an accounting malpractice dispute
  • Assessed claims by the U.S. Securities and Exchange Commission (SEC) of auditor negligence related to an audit of a U.S. manufacturer’s foreign subsidiary

Forensic investigations

Mr. Kruskol has particular expertise with issues of alleged earnings management and asset misappropriation schemes, including:

  • Investigated an alleged earnings management scheme in a post-acquisition dispute
  • Analyzed customer bank account activity to identify patterns consistent with a Ponzi scheme
  • Consulted on multiple matters that included allegations of improper accounting practices

Data analytics

Mr. Kruskol is experienced with SQL and Computer Assisted Audit Techniques (CAATs). Using these tools, he has analyzed big data in a range of government and internal investigations, such as:

  • Analyzed billions of transactional records for a large online retailer to assess consumer behavior
  • Examined timecard and payroll data for a large metal forging company to evaluate alleged wage violations

Breach of contract and damages

Mr. Kruskol’s breach of contract and general damages expertise covers disputes across multiple industries:

  • Analyzed general ledger transactions in a software implementation project
  • Consulted on lost-profits in an entertainment-industry lawsuit

Mr. Kruskol is a certified public accountant (CPA), chartered global management accountant (CGMA), and certified fraud examiner (CFE).


Articles in the National Law Review database by Sean M. Kruskol