Raymond Roth, III has significant experience providing a broad range of business and financial advice to litigating counsel, corporate counsel, audit committees, boards of directors, compliance monitors and other decision makers.

The types of matters in which he has been involved in have required an identification, assessment of adherence and recommendations for improvement of policies and procedures regarding transaction processing and operations management. These assignments have been used to quantify economic damages and provide insights into risk mitigation, measurements of the effectiveness of policy changes and the identification of known or knowable facts surrounding specific performance objectives.

Further, Ray has developed specialized skills in the management and analysis of large complex data sets (i.e. big data). He has experience in performing detailed analyses at the transactional level to provide business intelligence, risk assessment, and other single and multi-variable attribute analysis. A non-exhaustive list where large data sets have been interpreted to offer opinions include compliance monitoring, FLSA hours worked studies, ERISA stock drop studies, Medicare investigations, asset tracing investigations, breach of contract and automotive and recall litigation.

Ray has testified in both bench and jury trials, as well as an arbitration. He has been asked to present various topics to law firms, bar associations, state CPA societies and universities. In addition, he has assisted parties in settlement negotiations, mediation, and facilitation.

Select Publications

  • American Bar Association Section of Commercial and Business Litigation News and Developments, August 2014

    Start Me Up: Antitrust Compliance Programs Within Automotive Suppliers a Key Focus
  • Law360 June 2014

    Why Auto Suppliers Must Focus on Anti-Trust Compliance
  • The Journal of Corporate Renewal, Turnaround Management Association November 2010

    Another Side of Pink Slips: Fraud Risk in a Reduced Workforce

Select Presentations and Speeches

  • Michigan Association of Certified Public Accountants May 2017

    When Data Analytics Go Big or Go Home
  • Association of Corporate Counsel May 2017

    Internal Investigations in the Digital Age
  • Society of Automotive Analyst’s Automotive Warranty and Recall Symposium March 2017

    Re-engineering Recall: What Will the Future of Recall Look Like
  • Michigan Association of Certified Public Accountants November 2015

    Anatomy of Frauds and Case Studies
  • Michigan Association of Certified Public Accountants May 2015

    Human Trafficking and Forced Labor: Emerging Issues and Proactive Solutions
  • Michigan Association of Certified Public Accountants June 2014

    Financial Fraud Case Studies
  • Women in eDiscovery March 2014

    Use of Excel in eDiscovery
  • Michigan Association of Certified Public Accountants November 2013

    Financial Statement Fraud
  • Michigan Association of Certified Public Accountants CPE Mega Conference October 2013

    Fighting Financial Statement Fraud – Don’t Let it Happen to You
  • Michigan Association of Certified Public Accounts May 2013

    What is Your Fraud IQ
  • Institute of Management Accountants April 2013

    Fraud and Forensic Accounting
  • MACPA Anti-Fraud Conference May 2012

    Data Mining Software Programs
  • MACPA’s West Michigan Management Information & Business Show June 2012

    Fighting Fraud through Superior Internal Controls
  • MACPA’s Mega Conference December 2011

    Fraud Risks and Mitigation through Internal Controls
  • Michigan State University Extension November 2011

    Best Practices in Local Government Management Fiscal Management Training
  • Hahn Loeser September 2011

    Understanding Financial Statements
  • Akron Bar Association May 2010

    Financial Statements and Occupational Fraud
  • Stout Webinar May 2010 Webinar

    Mining Business Tax Returns for Information
  • Principles of Fraud Examination, Baldwin Wallace College May 2010

    Fraud and Forensic Examination
  • Stout Webinar April 2010 Webinar

    Understanding Financial Statements
  • Criminal Law Section of the Cleveland Metropolitan Bar Association March 2010

    Breaking the Cycle of Occupational Fraud
  • Fraud and Forensic Examination May 2009

    Principles of Fraud Examination, Baldwin Wallace College
  • CLE programs in Cleveland, Ohio October 2008

    The measurement of economic damages, understanding financial statements and tax returns and other topics
  • Cleveland State University September 2006

    Fraud Case Studies