Dr. James J. Carroll CPA (NJ), CMA, CFE, CFM, CFF, CGMA

Bridgewater, New Jersey

General Specialty

Economic Analysis

Specialty Focus

Ability-to-pay (Able-related)
Accounting Ethics
Accounting Fraud
Accounting Policies and Procedures
Accounting Systems
Balance Sheet Analysis
Breach of Contract
Business Analysis
Business and Finance
Business Divestitures
Business Economics
Business Ethics
Business Failures
Business Interruption/Lost Profits
Business Management
Business Plans / Operations
Commercial Damages
Competitive Analysis
Computer Crimes
Contract Administration
Corporate Crimes
Corporate Governance
Damage Models
Economic Analysis
Economic Forecasting
Embezzlement Accounting Investigation
Employee Crime
Environmental Economics
Feasibility Studies
Fiduciary Duty
Fraud Investigations
Fraudulent Conveyances
Improper Accounting Practices
Internal Controls
Leveraged Buyouts
Loss Of Business Value
Lost Earnings
Management Consultants
Mergers and Acquisitions
Personal Injuries
Product Liability Claims
Risk Assessment
Stockholder Disputes
White Collar Crime
Wrongful Death (Lost Earnings)
Wrongful Deaths
Wrongful Terminations

Dr. Carroll’s experiences include state court in New Jersey, New York, and Federal government courts. Numerous personal injury, wrongful death cases, ability-to-pay cases, and diverse commercial damages cases.

Dr. Carroll’s award-winning classroom teaching skills to explain complex matters to the judges and juries. Two National teaching excellence awards, I state award and Professor Emeritus status.

Fifty years of professional experience. 37 years in a blend of full-time University Professor employment and more than 500 litigation support assignments. Experience before that includes Big 4 CPA and Fortune 500 companies.



  • BSIE – New Jersey Institute of Technology
  • MBA (Finance) – Rutgers University
  • Doctor of Business Administration – Nova Southeastern University



  • Certified Public Accountant (CPA) – New Jersey
  • Certified Management Accountant (CMA)
  • Certified Fraud Examiner (CFE)
  • Certified in Financial Management (CFM)
  • Certified in Financial Forensics (CFF)
  • Chartered Global Management Accountant (CGMA)
  • Professional American Institute of CPAs (AICPA)
  • Memberships: NJ Society of CPAs (NJSCPA)
  • National Association for Forensic Economics (NAFE)
  • Institute of Management Accountants (IMA)
  • Academy of Management (AoM)
  • North American Case Research Association (NACRA)
  • Association of Certified Fraud Examiners (ACFE)


Dr. Carroll’s discovery methods include

  1. In-home interviews with Plaintiffs, and/or family members
  2. On-site visits for commercial cases
Extensive document reviews tied to respected data sources in defense cases
  4. A blend of forensic economics and forensic accounting experiences
This depth of research adds a depth of understating that adds value in opinions and courtroom testimony.


Additonal Information: 


Discovery questionnaire useful in PI and WD cases



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