Laura Connor Smith
Partner HKA
- Washington DC
Forensic accounting and commercial damages partner focused on valuations, investigations and international arbitration.
Social
Biography
Laura has testified and submitted expert testimony relating to damages, economics and financial issues. She is frequently involved in large litigations or international arbitrations, including investor-state cases in allegations of Breach of Contract and Expropriation and Fair and Equitable Treatment. She has testified on matters with disputed values of up to US$639 million.
Laura specializes in damages analyses involving complex contract disputes, intellectual property, valuations, investigations and bankruptcies both domestically and internationally. Her in-depth experience supplements her depth of experience in large international arbitrations involving both contract and treaty claims.
Laura has provided accounting and financial advisory services for clients in a wide range of industries including telecommunications, pharmaceuticals, wholesale and retail, transportation, natural resources, banking and related financial industries, insurance, and medical devices. She has extensive experience in assisting with internal and external investigations of financial institutions.
Laura is a Certified Valuation Analyst and Certified Fraud Examiner with a master’s in business administration. She is a member of the National Association of Certified Valuators and Analysts and the Association of Certified Fraud Examiners.
INDUSTRIES SERVED INCLUDE:
Aerospace & Defense | Financial Services | Healthcare & Life Sciences | Industrial & Manufacturing | Marine & Shipping | Mining & Metals | Oil & Gas | Power & Utilities | Real Estate & Tourism | Sports & Entertainment | Transportation Infrastructure | Technology, Media & Telecoms
Areas of Expertise
Highlights
- Certified Valuation Analyst and Certified Fraud Examiner.
- Proven as a credible expert witness under cross-examination.
- Frequently involved in large litigation or international arbitration matters exceeding US$100 million in claimed damages.
- Specializes in valuations and damage analyses in complex US contract disputes and international arbitrations.
Professional Recognition
Lexology Index
- Arbitration – Future Leader
- Investigations – Forensic Accountants – Future Leader
- Consulting – Forensic Accountant
Qualifications
- CVA - Certified Valuation Analyst
- CFE - Certified Fraud Examiner
Professional Memberships
NACVA
National Association of Certified Valuators
ACFE
Association of Certified Fraud Examiners
Expert Testimony
Seritage SRC Finance LLC v. King of Prussia Associates
Breach of Contract, Tortious Interference with Contract, Breach of Contract for Violation of Implied Covenant of Good Faith and Fair Dealing, Court of Common Pleas Montgomery County Pennsylvania, No. 2022-04997. Filed expert report on damages in October 2025. Dispute involving a retail leasehold. (Engaged by plaintiff)
Dynamic Robotic Solutions, Inc. d/b/a Shape Process Automation v. Simwon Tech, Inc. and Simwon NA Corp.
reach of Contract, Quantum Merit, U.S. District Court for the Western District of Texas, Case No. 1:23-cv-00070-DAE. Filed expert report on damages in May 2025 and testified at deposition in September 2025. Dispute involving robotic automated laser cutting and trimming technology. (Engaged by plaintiff)
ActiGraph Holdings, LLC and ActiGraph LLC v. Cyntech, Inc., et al.
Breach of Contract, Fraud, Breach of Fiduciary Duty, Circuit Court of the First Judicial Circuit in and for Escambia County, Florida, Case No. 2023-CA-001848. Filed expert report on damages in February 2025 and testified at deposition in August 2025. Dispute involving alleged post-acquisition breaches related to representations and warrantees in the medical device industry. (Engaged by plaintiffs)
LCIA Matter Involving a European Entity and a U.S. Entity
Breach of Contract, Wrongful Termination of Contract, Breach of Implied Covenant of Good Faith, and Fair Dealing. Filed expert reports in June 2024 and January 2025 on claimant’s alleged damages. Testified at hearing in April 2025. Dispute involved software and cloud hosting operations. (Engaged by claimant)
GMS Ventures and Investment Holdings Co. LLC/Jordan (Exempt), et al. v. Republic of Iraq
Expropriation and Fair and Equitable Treatment, ICSID Case No. ARB/22/8. Filed expert reports on damages in January 2023 and September 2024. Testified at hearing in February 2025. Dispute involving the manufacture and sale of pharmaceutical products in Iraq. (Engaged by claimants; parties from Jordan and Iraq)
Media Appearances
Lawyers Have Heart celebrated 36 years of movement, mission and impact
American Heart Associate online
2026-05-16
Co‑Chairs Laura Smith, partner at HKA, and Tim Brightbill, partner at Wiley, led their law firm teams to collectively raise more than $43,000 for the American Heart Association.
How Forensic and Quantum Experts can Assist Counsel and Triers of Fact with Jurisdictional and Causation Topics in Arbitration/Litigation
HKA online
2024-05-02
In the article, author Laura Connor Smith explains that beyond calculating damages, forensic and quantum experts play a vital role in arbitration and litigation by conducting financial tracing and economic analyses to prove or refute threshold issues of jurisdiction and causation.
Highlights from the 2023 ICC Canada Conference: Navigating the Road Ahead
Kluwer Arbitration Blog online
2023-11-11
Independent legal-industry coverage of the 2023 ICC Canada Conference. The article identifies Laura Connor Smith as a leader of a breakout group on damages in mining and infrastructure arbitration, including observations on awarded damages in mining cases and delay damages in infrastructure disputes.
Education
University of Maryland - Robert H. Smith School of Business
MBA
Finance
2006
Villanova University
BS
Finance
2000
Publications & Papers
How Forensic and Quantum Experts can Assist Counsel and Triers of Fact with Jurisdictional and Causation Topics in Arbitration/Litigation
HKA2024-05-02
Examines how forensic and quantum experts can support jurisdiction and causation arguments through fraud analysis, funds tracing and financial investigation in arbitration and litigation.
