People: Joseph Emanuele joins California-based Hemming Morse LLP as a principal in its Forensic and Financial Consulting Services Group … Laura Hardin joins Alvarez & Marsal’s Houston office as managing director in its expanding Global Forensic and Dispute Services group … Bill Hickl, managing director of UHY Advisors in Texas, has been named to the University of Houston alumni board of directors … Patrick Lowrance joins as manager at Kennedy & Coe in the manufacturing practice at the Wichita, Kan., office … Loren McCutchen is the new director of due diligence services practice in Houlihan Lokey’s Dallas office … Jose Vila joins the Miami office of Cherry Bekaert as an audit partner serving both publicly and privately held companies.

Firms: Duff & Phelps Corp. has acquired the restructuring and insolvency division of RSM Farrell Grant Sparks in Dublin, Ireland … Institute of Financial Accountants (IFA) based in the U.K. will team up with the Australian Institute of Public Accountants (IPA) to establish one of the largest international professional accounting organizations committed to small and midsize firms … The Dallas-based firms Whitley Penn and JonesBaggett will complete their merger by November 1, which will increase the Dallas staff to 248 employees.