Dr. Barbara C. Luna
Senior Partner
About
Dr. Barbara C. Luna is a Senior Partner in the accounting and litigation services firm of White, Zuckerman, Warsavsky, Luna & Hunt LLP. Forensic accounting, damages, valuation and fraud expert witness with 45 years of experience and over 500 times testifying at trials and arbitrations. Areas of specialty include lost profits, lost income, lost value of businesses and real estate, forensic accounting, analysis of liability issues, and investigation of indicia of fraud and fraudulent activity. Experience includes breach of contract, intellectual property, unfair competition, construction and real estate, business interruption, business dissolution, bankruptcy, partnership disputes, professional malpractice, fraud and misrepresentations, securities, white collar crime, trusts and estates, bad faith, alter ego, wrongful termination, personal injury, products liability and marital dissolution. Non-litigation experience includes business valuation and financial advisory services.
Education
Harvard University
Ph.D. in Applied Math
Cambridge, MA
1975
Harvard University
M.S. in Applied Math
Cambridge, MA
1973
Wellesley College,
B.A. in Physics, (Wellesley Scholar)
Wellesley, MA
1971
Employment
White, Zuckerman, Warsavsky, Luna & Hunt
Senior Partner
(in charge of Commercial Litigation Practice)
1993 - Present
Coopers & Lybrand
Partner
(Financial Advisory Services)
1988 - 1993
Kenneth Leventhal & Co.
National Director of Litigation Consulting
1986 - 1988
Pannell Kerr Forster
Manager and Partner,
(in charge of Litigation
Practice in Los Angeles)
1983 – 1986
Price Waterhouse
Senior Consultant to Senior Manager,
(Litigation
Consulting, Financial Advisory Services, Auditing)
1977 – 1983
Warburg Paribas Becker
Associate,
(Investment Banking – Corporate Finance)
1975 – 1977
Teaching Experience
UCLA Graduate School of Management,
(Taught Working Capital Management and Business Finance)
1980 – 1987
California State University at Northridge
(Taught Business Finance and Forensic Accounting)
1979 – 1980,
2013
Pepperdine University MBA Program
(Taught Intermediate Accounting)
1987 – 1988
Professional Affiliations
AICPA
1983 – Present
California Society of CPAs,(also Society’s Economic Damages, Fraud and Business Valuation Common Interest Member Services Committees)
1983 – Present
Association of Certified Fraud Examiners,
1995 – Present
American Society of Appraisers
1990 – Present
National Association of Valuation Analysts
1995 – Present
National Association of Real Estate Appraisers
1995 – Present
Institute of Management Consultants
1981 – Present
Association of Business Trial Lawyers
1986 – Present
Certifications
Certified Public Accountant,
California
1983 – Present
Certified Public Accountant,
Arizona
1990 – Present
Certified Fraud Examiner,
1995 – Present
Certified in Financial Forensics,
1990 – Present
Master Analyst in Financial Forensics,
2000 – Present
Accredited in Business Valuation,
1990 – Present
Accredited Senior Appraiser in Business Valuation,
1990 – Present
Certified Valuation Analyst,
1995 – Present
Certified Management Consultant,
1981 – Present
Certified General Real Estate Appraiser,
California
1995 – Present
Certified Commercial Real Estate Appraiser,
1995 – Present
Certified Residential Real Estate Appraiser,
1995 – Present
Publications
“Analyzing Damages - Perspectives of Plaintiffs and Defendants”
ABTL Report
November 1989
“Proposition 103 - Determining the Appropriate Responses”
Coopers & Lybrand Insurance Newsletter
December 1989
“Generators of Hazardous Waste,” Chapter 12
1996 Expert Witness Update,
John Wiley & Sons, Inc.,
1992
“Determining Damages In Medical Malpractice Cases,”
Coopers & Lybrand Briefs,
1991
“Analyzing Fraudulent Conveyances and Solvency,”
Coopers & Lybrand Briefs,
1993
“Valuing Businesses,”
Coopers & Lybrand Briefs,
1993
“Using Accountants as Expert Witnesses In Personal Injury Matters,”
1996 Expert Witness Update,
John Wiley & Sons, Inc.,
1996
“Unjust Enrichment - An Alternative to Lost Profits,”
Witness Chair,
December 1997
“Employment Discrimination and Wrongful Termination,”
Measuring Damages Involving Individuals - A CPA’s Service Guide with Case Studies,
AICPA, 1998
“What is a Reasonable Time for Future Damages? Should Lost Profits or Lost Value of the Business Be Claimed?”
White, Zuckerman, Warsavsky, Luna, Wolf & Hunt Newsletter,
November 2004
“Valuing and Selling a Law Practice,”
Guide for Senior Lawyers,
Los Angeles County Bar Association,
September 2008
John S. Luna
Senior Partner
About
John S. Luna is a Senior Partner in the accounting and litigation services firm of White, Zuckerman, Warsavsky, Luna & Hunt LLP. Mr. Luna specializes in damage quantification, forensic accounting, fraud investigation, and valuation in commercial litigation matters and has testified as an expert in the Superior Court of the State of California and in arbitration proceedings. He received a bachelor’s degree from Harvard University, magna cum laude, and obtained a dual degree in law (JD, top 1%) and business (MBA, top 2%) from UCLA.
Prior to joining White Zuckerman, Mr. Luna was an investment banker, beginning as an Analyst at Lazard Frères & Co., an Associate at the technology investment bank GCA Savvian Advisors (now part of Houlihan Lokey), and Vice President at the global merchant and investment bank Macquarie Capital, where he advised on mergers & acquisitions, capital market transactions, private placements of venture capital, and private equity investments.
Education
UCLA SCHOOL OF LAW
J.D. (Top 1%, Order of the Coif)
Los Angeles, CA
2010
UCLA ANDERSON SCHOOL OF MANAGEMENT
M.B.A. (Top 2%)
Honors: Edward W. Carter Fellow (top 2% of class),
J. Fred Weston Award for Academic Excellence in Finance
Los Angeles, CA
2010
HARVARD UNIVERSITY
A.B., Engineering Sciences, magna cum laude
Cambridge, MA
2003
Licenses and Certifications
Certified Public Accountant in California (CPA)
California Bar Member
Accredited in Business Valuation (ABV)
Certified in Financial Forensics (CFF)
Certified Fraud Examiner (CFE)
Professional and Business Affiliations
American Institute of Certified Public Accountants
California Society of Certified Public Accountants
Employment
White, Zuckerman, Warsavsky, Luna & Hunt LLP
Senior Partner
2024 - Present
White, Zuckerman, Warsavsky, Luna, & Hunt LLP
Partner
2013 - 2023
Macquarie Capital (USA) Inc.
Vice President
Associate
GCA Savvian Advisors LLC
Associate
2010 - 2011
Lazard Frères & Co., LLC
Analyst
2004 - 2006
White, Zuckerman, Warsavsky, Luna & Hunt LLP
Staff Accountant
2003 - 2004