Pauline Booth
Pauline Booth

Pauline Booth

Managing Director, Testifying Expert

Pauline Booth is a managing director and a member of the firm’s Expert Services practice. Pauline’s practice is focused on the analysis of damages related to commercial disputes and intellectual property infringement matters, forensic accounting issues and the assessment of license and contract compliance.

She has worked with clients across a wide range of industries and geographic regions, including U.S., Asia and Europe.

Pauline has served as a testifying and consulting expert on damages in IP infringement, licensing and commercial disputes in various dispute forums, including in International Arbitration. She also serves as independent accountant under Settlement Agreements resolving IP infringement and licensing disputes.

She assists owners of intellectual property to protect and maximize the benefits of licensing. She works with clients to assess the risk of IP and revenue leakage in IP portfolios, performs royalty audits to identify both monetary and non-monetary compliance issues. She has valued IP for bankruptcy and licensing purposes and has advised on  transaction negotiations and strategy.

Pauline is frequently invited to speak  at various associations, industry groups, firms and academic institutes on intellectual property, licensing and contract compliance, forensic accounting and damages issues in the U.S. and Asia. She serves as Treasurer, Director and Executive Committee Member of the New England Legal Foundation; a member of the Finance Committee and Chair of the Audit Committee of the Association of University Technology Managers and a member of the Advisory Board of the YMCA Education and Training Branch.

Prior to joining Kroll, Pauline was a managing director with Alvarez & Marsal Global Forensic & Dispute Services and a director with the Advisory Practice of PricewaterhouseCoopers.

Pauline earned a B.A. in business administration, with a concentration in management, from Edinburgh Napier University. She is a member of the Massachusetts Society of Certified Public Accountants, Institute of Chartered Secretaries and Administrators, the Licensing Executives Society, the Association of University Technology Managers, the American Bar Association and the Association of Certified Fraud Examiners.

Representative Engagements

Intellectual Property Disputes and Consulting

  • Assessed damages in IP infringement matters, including patent, trademark, copyright and trade secret, for clients in various industries including software, technology, semiconductor, chemical, life sciences, retail, consumer products, industrials and aviation.
  • Served as expert witness on behalf of a major licensee to a software license agreement in a licensing dispute.

  • Provided consulting expert services to a Chinese respondent in a licensing dispute in International Arbitration seated at the Stockholm Chamber of Commerce.

  • Provided IP and licensing expert support in a Singapore International Arbitration Center matter on behalf of Chinese respondent regarding the assessment of a notional license fee for the alleged misuse of confidential information/trade secrets.

  • Served as expert witness in theft of trade secret litigation in the biotechnology industry on behalf of US Plaintiff against an Asian Defendant.

  • Served as consulting expert on a series of patent infringement cases on behalf of a medical device company.

  • Served as expert witness in a trademark licensing dispute involving the assessment of lost profits.

  • Analyzed potential damages based on unjust enrichment and disgorgement of Defendant’s profits in theft of trade secret dispute between two sporting goods manufacturers.

  • Analyzed economic impacts of alleged trademark infringement in a dispute between two casinos.

  • Served on team of Financial Advisors to the Unsecured Creditors Committee of a high profile corporation, assisted with the evaluation, analysis and process related to the potential divestiture of a large intellectual property portfolio.

  • Hired on behalf of Senior Lender Group of a casino group to value and assist in transaction negotiations of a large portfolio of IP assets of certain properties in connection with the Debtor’s plan to exit bankruptcy.

License and Contract Compliance

  • Served as Independent Accountant to clients in medical devices and technology industries to assess amounts due under patent infringement settlement agreements.
  • Conducted several extensive license compliance investigations on behalf of licensors in various industries including software, hardware, technology, biotechnology, pharmaceutical, consumer products and medical devices.  
  • On behalf of a biopharmaceutical company conducted an indepth review of a drug rebate program.  Review included analysis of inventory and revenues and various stages of the supply chain including specialty pharmacies and wholesalers.
  • On behalf of Academic Medical Center, conducted a license compliance inspection of licensee in connection with patents covering specialty chemicals.
  • On behalf of a major network solutions provider, conducted a license compliance inspection of a licensee of its chipset technology based in Taiwan. 
  • Engaged by a software licensee to conduct a royalty audit to assess its compliance with a license agreement which was the subject of a dispute with the licensor in arbitration proceedings. 
  • On behalf of a major biotechnology company, analyzed compliance of various licensees with the terms of the license agreement finding major compliance issues with respect to the use of the licensed compounds in formula-driven products leading to the renegotiation of certain agreements.
  • On behalf of a large medical device company, conducted cost and pricing compliance audit at third party supplier.
  • On behalf of investor, conducted an audit of activities and expenses at business partner to assess contract compliance.
  • Analyzed and assessed amounts due under earn-out provisions of agreements in various industries.

General Commercial Disputes

  • Assessed damages in a variety of dispute situations, including contract, joint venture, post-acquisition, shareholder and business interruption.
  • Served as expert witness in a breach of contract dispute between an acoustics designer and manufacturer and a contractor.
  • Served as expert witness in a joint venture dispute in ICC arbitration proceedings heard at Singapore International Arbitration Center.
  • Analyzed theory and quantification of damages in a significant dispute between major program broadcaster and various subscriber groups.
  • Analyzed economic relationship and transactions between large media company and associated joint venture, including identifying and analyzing sales by customer and geography.
  • Provided assistance in the resolution of several purchase and sales disputes between large retail companies.
  • On behalf of large insurance company, conducted detailed analysis of costs incurred by major manufacturing company for environmental remediation activities claimed for reimbursement under various insurance policies.
  • On behalf of a Special Committee of the Board of Directors, investigated breach of fiduciary duty claims against the CEO of the company involving quantifying the scope of inappropriate expense transactions.
  • Assisted major supermarket chain in investigation irregular activities at newly acquired stores.
  • Assisted medical device, technology, retail, not-for-profit and state agency clients to identify and quantify employee embezzlement activity, conducted thorough investigations of the employee’s sphere of influence, identified and provided recommendations on control deficiencies as well as assisting with insurance claim.

Recent Publications and Speaking Engagements

  • “University Patent Enforcement – Licensee Compliance or Infringement?”, Speaker, Massachusetts Association of Technology Transfer Officers, Boston, April 2017.
  • “A Global Overview of IP Disputes from a Quantum Perspective”, Speaker, China IP Roundtable 2017, Shanghai, April 2017.
  • “Latest Decision: Highest Damages Award in the Specialized IP Court in Beijing of $7.5 Million”, Co-author, Duff & Phelps Client Alert, December 2016, IP Law360, February 2017.
  • “Game of Thrones – Where is IP King?”, Moderator of Plenary Session, Duff & Phelps IP Value Summit, Half Moon Bay, California, December 2016.
  • “The Calculation of Damages in Intellectual Property Disputes”, Speaker, Anjie Law Firm, Seminar, Beijing, November 2016.
  • “Dispute Resolution in the Tech and Life Science Sectors”, Moderator, Dechert LLP, Duff & Phelps Webinar, November, 2016.
  • “Tech and Healthcare Startups – A Valuation and Legal Perspective”, Moderator, Dechert LLP, Duff & Phelps Webinar, June 2016.
  • “IP-Driven Decisions on Discovering, Buying (Selling), or Collaborating on New Products and Technologies:  Key Valuation Issues”, Speaker, Duff & Phelps IP Value Summit, December 2015.
  • “International Arbitration: Hot Topics and Smart Contract Terms”, Speaker, New England Legal Foundation Fall Breakfast, November 2015.
  • “Monetizing Intellectual Property in Situations of Financial Distress”, Speaker, Valuation and Financing Seminar, IP Week @ SG 2015, Singapore, August 2015.
  • “Intellectual Property Disputes – Assessment of Dispute Damages”, Co-author, Electronic Intellectual Property magazine, China, April 2015.
  • “Doing Business in China: Practical Tips and Strategies for IP Enforcement, Management and Litigation”, Moderator, Duff & Phelps IP Value Summit, November 2014.
  • “IP Valuation & Financing: What Companies Need to Know” Speaker, IP Week @ SG 2014, Singapore, August 2014.
  • “Intellectual Property Disputes – The Application/Role of Quantum Experts and Assessment of Dispute Damages”, Co-author, Electronics Intellectual Property magazine, China, June 2014.
  • “Succeeding in China” Moderator, New England Legal Foundation Spring Breakfast, April 2014.
  • “Licensing Compliance – Pitfalls and Best Practices” Presentation to Licensing Executives Society Student Chapter at University of New Hampshire School of Law, April 2014.
  • “Licensing Compliance – Getting what you negotiated – Pitfalls and Best Practices” Panelist and Moderator at Massachusetts Association of Technology Transfer Offices, December 2013.
  • “Quantum Aspects of Intellectual Property Cases in International Arbitration” Presentation at China International Economic and Trade Arbitration Commission, Shanghai, January 2013.


  • ACIS – Chartered Secretary


  • Bachelor of Arts, Business Administration with concentrations in management, Edinburgh Napier University.

  • Professional Affiliations
  • Massachusetts Society of Certified Public Accountants, Member
  • Institute of Chartered Secretaries and Administrators, Member
  • Licensing Executives Society, Member
  • Association of University Technology Managers, Member
  • American Bar Association, Member
  • Association of Certified Fraud Examiners, Member


Booth /en/our-team/pauline-booth /-/media/kroll-images/headshots/pauline-booth.jpg people {16E5AC0A-9880-4134-884C-A2D7F1939978}{18C9FF17-4769-4C6C-8E43-605243E1CCCE}{69AB4EDA-E2DF-42EB-970E-482B44E584DC}{D33D6E96-E47C-40BB-8026-1CBB606AC8AB}{FFBC4889-EA27-4A2B-A3B6-5A3EB7A4AC49}{46244BBE-4F24-4AF2-A62B-9DF46D1022BB} {DE563436-603A-4189-95C9-694668C73511}{8F72293A-8F2E-4A71-919B-6F70C96E9322}{DB723234-6127-4531-97F8-17237B9D3AD3}{55013783-9455-4D36-882A-1D17F8D58889}{C3CDFD67-9703-400A-B17E-118CE9D7E4AB}{047C49DE-F44A-4E06-9DE8-782E565F291A}{0517A987-4628-4F79-BEB4-894DB6FBF8BA}{C6E677F2-B5B4-485D-AA0E-9FBAA922A793}{123DA9E3-C43A-43ED-9B32-F3E6E92EC400}{642ACBF7-B15D-49F5-8329-30430921EB04}{C811D92E-614C-417A-AF4F-EB80E516C701}{67E94D08-FE00-4B16-B70F-F5F93702EF22} {2DEEE4D2-8278-4C50-B3FF-1563BB257804}

Stay Ahead with Kroll

Expert Services

Independent expert analysis, testimony, advice and investigations for complex disputes and projects.

Commercial Litigation and International Arbitration

Expertise in complex commercial disputes and international arbitrations.

Corporate Commercial Litigation

Calculate, evaluate and respond to all types of claims of contract damages

Intellectual Property Consulting Services

Valuation, strategic consulting, investigations, expert witness testimony and transfer pricing services related to intellectual property rights and transactions and information risk.

Intellectual Property Disputes

Strategic consulting, valuation, damage quantification and expert testimony for IP-focused disputes.

Intellectual Property Investigations

Mitigate and respond to patent infringement, IP theft, counterfeiting, and unauthorized gray market diversion, leaks of confidential information and misinformation/disinformation.