Vinay Goyal holds a Ph.D. from Devi Ahilya University, with his doctoral research focused on accounting for human efforts in higher learning. A Chartered Accountant by qualification, he also completed his MBA from the Institute of Management Studies, Devi Ahilya University. Apart from his academic responsibilities, Prof. Goyal also serves as the Director of Academic Operations at SPJIMR. With a career spanning 28 years, he has worked in various finance roles within banking and higher education. In 2005, he transitioned into academia, pursuing his passion for teaching at leading management institutes in India. Prof. Goyal’s research interests include earnings management, corporate governance, compliance, and disclosure norms in accounting. His research contributions have been presented in leading finance journals, publications, and at conferences.