Dr. Huffman is experienced in analyzing a broad range of securities, finance, and accounting topics. Dr. Huffman focuses on securities litigation with expertise in financial reporting and disclosures, asset valuation, and issues arising from the application of complex accounting standards. She has served as a subject matter expert on federal investigations into white collar crime and financial reporting fraud and has submitted expert testimony in the Superior Court of the State of California. Prior to joining Brattle, Dr. Huffman was an Assistant Professor at Tulane University’s A.B. Freeman School of Business, where she served as a fellow with the US Securities and Exchange Commission’s (SEC) Division of Economic and Risk Analysis.

Samantha is a Senior Counsel in the SEC’s Division of Enforcement.  In her nine years with the SEC, Samantha has brought numerous enforcement actions, including those involving SPACs, FCPA violations, and offering frauds.  Currently, Samantha is conducting an ongoing investigation involving a post-SPAC music streaming company and serves as a resource to other SEC staff conducting SPAC-related investigations.  Prior to joining the SEC in 2013, Samantha was an associate in Jones Day’s securities litigation practice group where she represented companies and individuals in government investigations and private securities litigation.  Samantha received a B.A from the University of Florida and her J.D. from the University of Texas at Austin.