Dan Dehner is a Manager in the Fraud Investigation & Dispute Services practice at Ernst & Young LLP. He has experience dealing with complex accounting, financial reporting, SEC and auditing matters. Dan has provided accounting and auditing experience to attorneys in litigation and non-litigation matters, performed forensic investigations for public and private companies and participated in numerous investigations on behalf of audit committees and special committees. The issues addressed in these investigations include misappropriation of assets, bribing of foreign officials (Foreign Corrupt Practices Act), Medicare billing schemes, accounting reserve manipulation, revenue recognition, disclosure requirements and mortgage fraud. Danメs experience encompasses various industries, including consumer markets, health care, media and entertainment, manufacturing, biotech and real estate.