David Nolte

I am a founding principal of Fulcrum Inquiry, an accounting and economic consulting firm that performs damage analysis for commercial litigation, forensic accountings, financial investigations, and business valuations. I am a Certified Public Accountant (CPA) and an Accredited Senior Appraiser (ASA), as well as having other professional credentials. I regularly serve as an expert witness involving damages measurement. My litigation-oriented resume is on Fulcrum's website.

Most commented posts

  1. Federal health care fraud enforcement efforts recover record amounts — 5 comments
  2. CFOs are dissatisfied with Big 4 Accounting firms — 3 comments
  3. IRS issues final regulations on taxation of personal injury damages — 3 comments
  4. Most Debt-Limit Debate Ignores the Real Issues — 2 comments
  5. Large IRS Whistleblower Payoff Encourages Others — 2 comments

Author's posts

Bear Stearns’ Defendants and Deloitte Face Significant Exposure

In a nearly 400-page opinion in January, a Manhattan federal judge (Robert Sweet) denied motions to dismiss a securities class action against Bear Stearns, Deloitte & Touche, and seven individual defendants.  As one might imagine from its length, the Court thoroughly addresses the allegations, and rebutted the defendants’ reasons for dismissal.   Here is a background …

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Permanent link to this article: https://betweenthenumbers.net/2011/02/bear-sterns%e2%80%99-defendants-and-deloitte-face-significant-exposure/

Royalty Rule of Thumb Gets the Boot

The Federal Circuit ruled in Uniloc USA, Inc. v. Microsoft Corp. (January 4, 2011) that the widely used but fatally flawed 25 percent rule can no longer be part of reasonable royalty damages calculations. The rule has been widely used to calculate reasonable royalty damages for over two decades. Generally speaking, the rule pushed patent …

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Permanent link to this article: https://betweenthenumbers.net/2011/01/royalty-rule-of-thumb-gets-the-boot/

CFO Incentive Compensation Not a Key Factor in Accounting Fraud

This last week, the Harvard Law School Forum on Corporate Governance and Financial Regulation published an interesting paper entitled “Why Do CFOs Become Involved in Material Accounting Manipulations?.  The research was conducted by four professors from the University of Pittsburg and the University of Washington. The professors started with 2,261 Accounting and Auditing Enforcement Releases …

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Permanent link to this article: https://betweenthenumbers.net/2010/12/cfo-incentive-compensation-not-a-key-factor-in-accounting-fraud/