Michael Moran is a member of the Goldman Sachs Global Markets Institute. He focuses on policy issues related to accounting and regulation, specifically addressing their impact on financial results. Recent areas of research focus include pension and postretirement liabilities, earnings quality, environmental liabilities, and financial reporting changes. Michael is a CFA Charterholder and has an MBA in finance from New York University's Stern School of Business as well as a BS in Accounting from Villanova University. He previously worked as a CPA for Ernst & Young LLP. Michael is a member of the firm's Investment Review Committee and the Financial Accounting Standards Board's Investors Technical Advisory Committee.