Deputy Director, Risk Analysis
Office of Research and Analysis
As deputy director in the Office of Research and Analysis (ORA), Michael Lofing manages the Risk Analysis group. This team supports Inspections by providing risk analysis of specific industries, along with in-depth analysis of auditing and accounting matters that may have a higher risk of occurrence, severity, or complexity in the current economic environment.
Prior to joining the PCAOB, Lofing was the founder of Earnings Expert, an independent research firm focused on qualitative investment research and analysis of selected industry groups for institutional investors. Before founding his own firm, he was managing director, financial analysis at Glass Lewis, which provided accounting and financial research with a focus on risk management policy to institutional investors. At Glass Lewis, Lofing provided expertise in Securities and Exchange Commission, GAAP and financial reporting matters.
Earlier in his career, he was the vice president of finance and business development at a subsidiary of Koch Industries and a senior manager at Coopers & Lybrand.
Lofing received a B.S. in accounting from the University of Wyoming. He is a certified public accountant.