About Daniel

Daniel Cornell is an Advisory Services senior manager in the Firm’s Philadelphia office with a decade of experience. He provides attorneys and businesses forensic accounting, valuation, and litigation support services.

Daniel has worked on cases including civil litigation in both federal and state courts, arbitration and mediation matters, bankruptcies, securities, and class action litigation, and SEC administrative proceedings. His work includes performing fraud investigations, partnership/shareholder disputes, determining business values and losses/economic damages, transaction services, and providing opinions regarding compliance with accounting and auditing standards.

Previously, Daniel worked at a “Big Four” accounting firm, where he audited a diverse range of public and private companies in the asset management industry.

He joined Marcum in 2022 with the merger of Friedman LLP into the Firm.

Professional & Civic Affiliations

  • American Institute of Certified Public Accountants (AICPA)
  • Pennsylvania Institute of Certified Public Accountants (PICPA)
  • Association of Certified Fraud Examiners (ACFE)
  • PICPA Transaction Advisory Services Committee Member
  • PICPA Forensics and Litigation Services Committee Member (former)
  • Veteran, U.S. Army

Articles, Seminars & Presentations

  • Alternate Procedures: When financial statements and tax returns are not available or reliable, October 7, 2022, PICPA Transaction Advisory Services Conference
  • Forensic Accounting and Fraud Investigations, February 2, 2022, Forensic Evidence, Science, and Medicine, Prof. Hodge, Temple University James E. Beasley School of Law
  • What is the Auditor’s Responsibility for Detecting Fraud?, PICPA CPA Now, November 2020

Master of Accountancy (MAcc) Temple University

Bachelor of Business Administration in Accounting
Temple University, magna cum laude


Certified Public Accountant (CPA), Pennsylvania
Accredited in Business Valuation (ABV)
Certified Fraud Examiner (CFE)