About Harris

Harris L. Devor, an advisory partner at Marcum, is nationally recognized as both an auditor and forensic/litigation support practitioner who has provided expert testimony in the U.S. and internationally. He has 50 years of experience applying generally accepted accounting principles (GAAP), generally accepted auditing standards (GAAS), and SEC requirements, as well as providing accounting and auditing services to businesses of all sizes in a multitude of industries.

Leveraging his deep experience, Harris has testified on behalf of clients involved in the complexities of litigating SEC reporting, accounting, auditing, and securities fraud matters, as well as cases involving commercial disputes, damages, and lost profits, among other matters. He has been called on by the U.S. Department of Justice, various state Attorneys General, and the SEC, among others, to be the lead accounting and auditing expert on numerous high-profile cases.

His forte is distilling complex and difficult SEC, accounting, and auditing concepts into clear and concise terms for courts and juries. Harris has served as the sole testifying accounting and auditing authority in some of the largest, most renowned securities fraud cases of the last 40 years. He has taught and lectured on many topics, ranging from securities law violations to accounting and auditing related subjects, including statistical sampling.

He has also practiced for his entire career as an audit partner, leading audit engagements for a variety of clients in a multitude of industries.

Harris 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)
    • Member/Former Member of:
      • Ethics Committee
      • Executive Committee, Greater Philadelphia Chapter
      • Members’ Consultation Committee
      • Cooperation with the Bar Committee
      • Insolvency and Reorganization Committee
      • Forensic and Litigation Services Committee
  • Temple University accounting activities
  • Gershman YM/YWHA, President
  • Jewish Community Centers of Greater Philadelphia, Board of Directors
  • Auerbach Central Agency for Jewish Education, Board of Directors
  • Executive Committee, Temple Beth Zion-Beth Israel, Treasurer
  • Senior Law Center, Board of Directors
  • Greater Philadelphia AIPAC Leadership Council, Chairman, as well as National Council Member
  • Federation of Jewish Agencies, Board of Trustees
  • Jewish National Fund, Board of Directors
  • Jewish Federation of Greater Philadelphia, Board of Directors
  • Pennsylvania Innocence Project, Board of Directors

A Detailed Sampling of Harris’ Litigation Experience Includes Being Retained By

  • The Department of Justice (U.S. Attorney’s Office) as the lead accounting expert, and testifying, in the criminal fraud case against the senior management of Rite Aid Corporation in one of the largest accounting frauds in U.S. history.
  • The Texas Attorney General as the lead accounting and damages expert, testifying, in a case brought by the State of Texas against various international drug manufacturers accused of misreporting pricing to the Texas Medicaid program. Mr. Devor has also been retained by various other state attorneys general throughout the United States in similar actions with alleged damages in excess of hundreds of millions of dollars.
  • Co-Counsel for the class of shareholder/bondholder plaintiffs and testifying for three days at trial in the Southern District of New York as the sole accounting and auditing expert on behalf of the class action plaintiffs in the WorldCom/Arthur Andersen securities fraud case, believed to be the largest accounting fraud in history at that time.
  • Counsel for the shareholders in the AOL-Time Warner/Ernst & Young securities fraud case as the sole accounting and auditing expert for the class action plaintiffs.
  • Co-counsel for the shareholders and testifying in the Sunbeam/Arthur Andersen/“Chainsaw” Al Dunlap securities fraud case on behalf of the plaintiffs.
  • Co-counsel for the shareholders in the Tyco/PWC securities fraud case, as the sole accounting and auditing expert for the plaintiffs.
  • Co-counsel for the class-plaintiffs in the Lehman Brothers collapse against Ernst & Young.
  • Counsel for the Canadian Institute of Chartered Professional Accountants, as the investigator/accounting and auditing expert in its case against PWC-Toronto for its audit of the largest feeder-fund into Bernard L. Madoff investment Securities.
  • Various Counsel in cases involving the largest banks in the world and their audit firms, stemming from their role in the financial meltdown in the last decade.
  • The Securities and Exchange Commission in various cases/ enforcement proceedings it has brought involving accounting/auditing violations.
  • On several occasions, as an arbitrator to study and rule on disputes centering on proper application of Generally Accepted Accounting
  • Principles in purchase transactions as well as in determining whether earn-out thresholds have been met.
  • Allscripts Healthcare, LLC v. DR/Decision Resources, LLC d/b/a Decision Resources Group (United States District Court for the District of Massachusetts) D-2021
Practice Focus

Testimony and Litigation Support Services
Expert in Accounting (GAAP) Auditing (GAAS/PCAOB Standards) Theory
Discovery Review and Analysis
Computation of Damages


Bachelor of Business Administration, Accounting
Temple University