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Dr. Peter Lohrey


Assistant Professor | Accounting & Finance | Feliciano School of Business

Email: lohreyp@montclair.edu

Telephone: 9736553514

Office: Feliciano School of Business, 383

Biography

Dr. Lohrey has over 20 years experience in litigation services, valuation, mergers and acquisitions, loan workouts and expert witness matters. He was the leader of his own consulting firm where he and his staff performed strategic financial analysis, provided valuation and re-financing advice to major corporations and provided business planning advice to start-up companies. While at the Office of Economic Analysis at the U.S. Securities and Exchange Commission, Dr. Lohrey performed investigative studies examining no load fees charged to retail mutual fund customers, conducted studies analyzing the trading patterns of market making firms for the SEC Division of Enforcement and analyzed the performance of Nasdaq - operated electronic trading systems vs. non-Nasdaq systems. He performed dozens of SFAS 141/142 valuations for several different clients as the Northeast regional director for a national valuation firm. Dr. Lohrey specializes in commercial damage calculations and business valuation for tax and litigation purposes.

Areas of Expertise

Business Valuation, Fair Value Accounting, Litigation Consulting, Forensic Accounting, Securities Matters, Commercial Damage Calculations, Personal Damage Calculations

Education

  • Ph D, Accounting, 2000, George Washington University
  • MS, Finance, 1986, Loyola University
  • MBA, Finance, 1981, Loyola University
  • BS, Business Administration, 1980, University of Delaware

Refereed Publications

  • Lohrey L. P., (2017). Contemporary Research in Valuation and Forensic Accounting. Salt Lake City, UT. The Value Examiner. (May/June 2017). (pp. 16-19).
  • Lohrey L. P., DiGabriele A. J., Nicholson R. J., (2017). A Risk Assessment of Intangible Asset Valuation: The Post-Hoc Association between Goodwill Impairments and Risk Hazards in Mergers and Acquisitions. West Palm Beach, FL. American Journal of Management.17 (1). (pp. 34-46).
  • Lohrey P., (2017). Special Topic: A Look Into Business Valuation in the Future. Salt Lake City, UT. The Value Examiner.March/April (pp. 28-30).
  • DiGabriele A. J., Lohrey L. P., Nicholson R. J., Rodriguez R. C., (2017). A Tax Policy of Applying the “Tax-At-The-Top” Approach to Multinational Corporations.. . Business & Law Journal.2017 (1). (pp. 88-100).
  • DiGabriele A. J., Lohrey L. P., (2017). Forensic Accountants and Calculation of Value Reports: Recent Court Observations.. . The CPA Journal.LXXXVII (3). (pp. 30-33).
  • Lohrey L. P., (2017). Contemporary Research in Valuation and Forensic Accounting. Salt Lake City, UT. The Value Examiner.January/February (pp. pp.26-28).
  • DiGabriele A. J., Lohrey P., (2016). Teaching Notes: The Valuation of Economic Damages: A Case Study for the Forensic Accountant. . Case Studies in Forensic Accounting and Fraud Auditing.2 (2). (pp. 217-225).
  • Pinto M. J., Lohrey P., (2016). Point-Counterpoint: Should Attendance Be Required in Collegiate Classrooms?. Littleton, Colorado. Contemporary Issues in Education Research.9 (3). (pp. 115-120).
  • DiGabriele A. J., Lohrey L. P., (2016). The Valuation of Economic Damages: A Case Study for the Forensic Accountant. . Journal of Forensic & Investigative Accounting.8 (2). (pp. 338-348).
  • DiGabriele J., Lohrey P., (2016). The Valuation of Economic Damages: A Case Study for the Forensic Accountant.. NACVA. Journal of Forensic and Investigative Accounting .8 (2). (pp. 338-348).
  • Lohrey P., DiGabriele J., (2015). Strategic Value of a Business in Divorce Settlements. Alphen aan den Rijn. American Journal of Family Law.29 (3). (pp. 139-142).
  • Yang J., Lohrey P., Lauricella L., (2015). Current Developing Trend of Sales Tax on E-Business. IGI Publication, Hershey, Pennsylvania . International Journal of E-Business Research.11 (2, April-June 2015). (pp. pages 60-73. This article is also included in the book of "Encyclopedia of Internet Commerce Development, Implementation and Management." ).
  • Yang J., Strauss J. R., Lohrey P., (2015). Foreign Tax Credit Involving Net Investment Income. Arlington, Texas. Business Journal of Entrepreneurs.2015 (10). (pp. 10-23, March 15, 2015).
  • DiGabriele J., Lohrey P., (2014). Application of the Before-and-After Method Which Combines the Classic Elements of Fraud Examination and Forensic Skepticism in the Valuation of Commercial Damages. Texas. Business Journal for Entrepreneurs.2014 (4). (pp. 1-10).
  • Lohrey L. P., McDonald J., Meyer G. D., Stevenson A. B., (2007). The Limits of Banking Performance. Westminster, MD. Credit & Financial Management Review.13 (Third Quarter). (pp. 31-40).
  • Meyer G. D., Lohrey L. P., (2006). Exploring Banking Performance: Where are the Limits?. Westminster, MD. Credit & Financial Management Review.12 (Third Quarter). (pp. 45-57).

Other Publications

  • Lohrey L. P., (2015). Book Review: Taxes and Value - The Ongoing Research and Analysis Relating to the S Corporation Valuation Puzzle. (pp. 1-4). Portland, Oregon. Business Valuation Update.

Research

  • Point-Counterpoint: Should Attendance Be Required in Collegiate Classrooms?
    This research which is being led by J.Pinto examines whether attendance should be mandatory at the University level.
  • The Valuation of Economic Damages: A Case Study for the Forensic Accountant.
    This manuscript exemplifies a case study in estimating economic damages for us in a forensic accounting course.