We were retained by the United States Department of Justice to assist in its investigation and criminal prosecution of Michael Baker, former CEO of ArthroCare, for accounting and securities fraud. The investigation focused on revenue-recognition issues (channel stuffing) involving multiple distributors. We also examined ArthroCare’s deceptive acquisition of one of these distributors as a mechanism to cover its channel stuffing activity. We testified as a summary witness at trial on topics ranging from compensation to whether ArthroCare would have met growth targets without the improper distributor relationship. In addition, at sentencing we provided expert testimony on the losses suffered by investors, using an event study; restitution to those investors, using voluminous trading data; and asset forfeiture by tracing millions of dollars of proceeds through the international banking system.