Lloyd A. Levitin is an American businessman, former business executive and currently professor of clinical finance and business economics at the University of Southern California's Marshall School of Business. He teaches financial analysis and valuation courses in the full-time MBA and undergraduate programs. He has published articles on corporate diversification and accountants' scope of liability for defective financial reports. He was simultaneously executive vice president, treasurer and chief financial officer of Pacific Enterprises, as well as executive vice president and chief financial officer of the Southern California Gas Company. He has 31 years of experience in corporate management. Prior thereto, he was associate professor of business at San Francisco State University. He also has a CPA certificate.