Litigation Success Starts With Strong Data Analysis & Expert Support

By Archita Shah, CPA, CVA, CFF

 

 

In litigation, facts are a starting point. Financial data in litigation is often messy and complicated, and it does not provide a clear picture, at least initially. The story behind the numbers – and the ability to communicate that story clearly and credibly – can be the tipping point.

At Morones Analytics, we sort through the disarray and find key pieces, ask the right questions, and translate complex financial data into accurate, dependable, and structured analysis that withstands scrutiny and supports legal arguments.

A helpful analogy? Imagine being handed a disorganized bin of LEGO bricks—some damaged, some missing, others unrelated—and being asked to build something coherent and complete. Our role as forensic accountants is to find the right pieces, structure them appropriately, and help attorneys understand and present what the data actually means.

 

1. Data Discovery & Collection: Finding the Right Pieces

Whether tackling a fraud investigation, a partnership dispute, or complex damages analysis, it all begins with obtaining the right pieces of a financial puzzle. Every engagement starts with understanding the scope of available records. Financial documentation often arrives in fragmented form—PDFs, spreadsheets, system exports, email threads, QuickBooks backups—and may span several years.

We focus on the foundational task of data discovery: collecting and organizing relevant accounting records, banking activity, contracts, correspondence, and metadata. In doing so, we identify patterns, omissions, or inconsistencies early, which can uncover any red flags and offer insights to the attorneys that can help shape legal strategy before depositions, expert deadlines, or discovery disputes.

 

2. Analytical Rigor: Applying Professional Standards and Investigative Framework

Once we have all the raw data laid out, the real work begins by organizing and interpreting it using professional standards, accounting principles, industry benchmarks, and proven forensic methodologies and tools. Our work frequently involves:

• Following the money and missing data
• Spotting irregularities
• Applying proven methodologies and professional standards
• Comparing case-specific data against industry norms or historical performance

These analyses are always tied back to relevant legal claims, ensuring that findings are not only technically sound but strategically aligned. A solid forensic framework and data analytics approach ensures that no stone is left unturned, resulting in a clear picture of the puzzle.

 

3. Building the Evidence: Telling the Story

In litigation, it is all about analyzing the facts and other data to present a clear picture to a judge or jury of what it all means. Attorneys and jurors shouldn’t need to interpret raw spreadsheets to understand what happened. Our deliverables are designed to be both analytically rigorous and visually intuitive. We produce:

• Timelines of key financial events and takeaways
• Graphs highlighting unusual trends
• Trial visuals
• Tables summarizing damages
• Exhibits that can be easily integrated into mediation and expert reports, or trial presentations

Our team is experienced in testifying and presenting findings that are objective and focused on bringing clarity to complexity.

 

4. Missing Pieces: Identifying Gaps That Can Be Even More Telling

What often reveals the most powerful story is not only the data and records that are available, but the missing pieces that may point to underlying issues: incomplete records, missing invoices, or lack of explanation, unexplained entries, gaps in transaction sequences, or deviations from established processes and usual trends.

We help attorneys not only identify these gaps but also evaluate their implications. In some cases, it may point to any weakness or inconsistency in the case before the opposing counsel does. In others, it informs the credibility of a party’s assertions or disclosures. The key is knowing how to spot these voids and quantify their potential impact.

 

5. Expert Support Throughout the Litigation Lifecycle

Our engagement often continues beyond initial analysis to support counsel through key phases of the litigation process:

• Deposition and trial preparation: Assisting legal teams in testing financial assumptions, framing effective lines of inquiry, and presenting complex financial issues in a well-designed and user-friendly manner.
• Settlement discussions: Offering grounded, data-driven assessments that support informed negotiation strategies and help evaluate the financial implications of potential outcomes.
• Rebuttal analysis: Critically reviewing opposing expert reports to identify methodological weaknesses, analytical inconsistencies, or unsupported conclusions.

Our role is not one of advocacy, but rather one of truth and clarity. We serve as an independent resource, providing objective financial insights that support informed legal reasoning and decision-making.

 

Bottom Line

When you have a case where financial data feels like a scattered box of LEGOs, we can help make sense of it all and offer accurate, precise, and reliable analysis that stands up to scrutiny and helps move from ambiguity to informed action.

 

 

Archita Shah, CPA, CVA, CFF has more than 20 years of experience in forensic accounting with an extensive background in complex litigation. Working with our team of forensic accounting experts, Archita is involved in cases from beginning to end, analyzing financial records and legal filings, researching economic and financial data using a variety of resources and preparing case analyses. She is skilled at analyzing complicated financial relationships and enjoys the challenge of each unique case.

503-718-0371  |  [email protected]

 

 

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See more on this topic:

Winning at Trial by Harnessing the Power of Structured and Unstructured Data

Unveiling the Truth: Key Database Insights for Forensic Accounting Investigations

 

Learn more about our Data Analytics capabilities and team, and how we bridge the gap between technical-speak and case strategy to get clear and accurate insights that can make or break a case.