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Bala Dharan

Vice President
Boston
London
+1-617-425-3684, +44-20-7353-5550
bdharan@crai.com
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Practice areas


Education
PhD Accounting, Carnegie Mellon University, Pittsburgh
MS Accounting, Carnegie Mellon University, Pittsburgh
MBA Finance and Accounting, Indian Institute of Management, Ahmedabad
BTech Chemical Engineering, Indian Institute of Technology, Madras

Experience

Bala Dharan, Vice President, is a member of CRA’s Financial Accounting & Valuation and Forensic Services Practices in Boston and London. He is also the Robert and Candice Haas Visiting Professor of Accounting and Finance at the Harvard Law School. He has extensive consulting experience in financial reporting, corporate finance, financial markets, damages, and business valuation. He has been admitted as an expert in accounting and finance litigation matters, and he has testified in several international arbitration matters (including ICC, AAA/ICDR, and LCIA) in London, New York, Geneva, and other venues as well as extensively in US courts. Recent arbitration and litigation testimony includes solvency analysis of a financial services firm, disclosure analysis under international accounting rules, investment analysis of a joint venture and the evaluation of debt versus equity, classification of shareholder loans, valuation and damages analysis for a leasing company, revenue recognition following an acquisition, stock market’s use of accounting disclosures, and calculation of damages.

Dr. Dharan has published widely in major US and international accounting and finance journals, and he is the co-author of four textbooks on financial accounting and finance. He has been invited three times by the US Congress to testify on financial reporting, structured finance, and accounting standards. He was previously on the faculty at Rice University and Northwestern University, and he has been a visiting professor at the Harvard Business School and University of California, Berkeley. Dr. Dharan is a member of the American Institute of Certified Public Accountants, American Accounting Association, American Finance Association, and the CFA Institute.