Michael Haugen, CPA, CFF, CFE

J.S. Held’s Inaugural Global Risk Report Examines Potential Business Risks & Opportunities in 2024

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Michael Haugen is a forensic accounting expert who specializes in providing litigation support, conducting financial investigations, and delivering commercial insurance claim services. He also measures commercial damages, conducts fraud and embezzlement investigations, and calculates lost earnings and wrongful death losses. He has practiced in matters involving contract disputes, merger and acquisition disputes, shareholder disputes, securities fraud, and criminal law matters, amongst others.

Mr. Haugen is a Senior Vice President of Forensic Accounting & Economics in J.S. Held's Economic Damages & Valuations practice, based out of their Phoenix, Arizona office. He is responsible for partnering with clients to provide solutions tailored to the unique facts and circumstances of each case. He provides thought leadership and training to team members across the firm and is often a public speaker, teaching at events such as the AICPA’s Forensic and Valuation Services Conference, the PLRB Large Loss Conference, and the DRI Young Lawyers Conference.

Key Expertise

  • Lost Profits/Business Interruption
  • Incremental Cost/Extra Expense
  • Embezzlement/Employee Dishonesty
  • Inventory Loss
  • Securities Fraud
  • Delay In Completion
  • Lost Wages
  • Financial Condition Analysis
  • Personal Injury/Wrongful Death Engagements
  • Expert Witness Testimony

Professional Affiliations/Memberships/Licenses/Training

  • Certified Public Accountant, Arizona (CPA)
  • Certified in Financial Forensics (CFF)
  • Certified Fraud Examiner (CFE)
  • Member, American Institute of Certified Public Accountants (AICPA)
  • Member, Arizona Society of Certified Public Accountants
  • Member, Association of Certified Fraud Examiners
  • Member, National Association of Forensic Economics (NAFE)
  • Former Member, Arizona State Board of Accountancy Accounting & Auditing Advisory Committee
  • Recipient, AICPA Standing Ovation Award in Forensic and Valuation Services
  • Former Member, AICPA Forensic and Valuation Services Conference Planning Committee
  • Former Member, Audit Committee of Goodwill of Central and Northern Arizona
  • Former Member, Board of Directors of Goodwill of Central and Northern Arizona

Insights by Michael Haugen

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The Effect of COVID-19 on Business Interruption Losses
In general terms, the intent of commercial property insurance is to indemnify against losses sustained as a function of covered...