Dr. Edman P. Flores, CPA, is an Associate Professor at CamEd Business School in Phnom Penh, Cambodia, and an Adjunct Lecturer at ASCENSUS Institute in Singapore. His research examines financial reporting, sustainability and ESG reporting, IFRS 9 expected credit losses, bank performance, and digital transformation in higher education across Southeast Asia’s emerging markets. Since 2021, he has published 18 papers in outlets including the Journal of Risk and Financial Management, Banks and Bank Systems, and the International Journal of Economics and Financial Issues. He holds a DBA from Manipal GlobalNxt University and an MBA and a BS in Accountancy (magna cum laude) from the University of San Jose-Recoletos (USJ-R). His more than 18 years of experience include external audit at SGV & Co. (Ernst & Young Philippines), serving as Chief Accountant of a five-star hotel in Saudi Arabia, and leading USJ-R’s CPA Review program and its Department of Accountancy and Finance. He has mentored top scorers in the Philippine CPA Licensure Examination and international ACCA examinations. He serves as Secretary of the Philippine Chamber of Commerce & Business Association in Cambodia and is a member of the Philippine Institute of Certified Public Accountants.