Michael Lofing, CPA, is the founder of Earnings Expert which provides qualitative investment research focused on in-depth analysis of selected industry groups for institutional investors. The research incorporates fiduciary, business and financial risk of individual companies and the selected industries. Lofing was the Managing Director, Financial Analysis at Glass Lewis & Co. from 2003 to 2008 which provided accounting and financial research with a focus on corporate governance and risk management policy to institutional investors. He provided SEC, GAAP and financial reporting expertise, office management, idea production, and was heavily involved with client contact and sales. Lofing was with Koch Industries Inc., ...More where he served as vice president of finance and business development for Koch Performance Road Inc., a wholly-owned subsidiary of Koch Industries. During his six years at Koch Industries, Lofing was responsible for consulting on technical accounting issues and implementation of new accounting standards. His responsibilities included financial reporting, financial disclosure and financial statement review and analysis. He was a senior manager in the Coopers & Lybrand audit and assurance group. During his tenure at Coopers & Lybrand, he was a FASB practice fellow and a senior manager in the National Audit and Assurance Directorate. He graduated from the University of Wyoming with a Bachelor of Science degree in accounting.