In Treon in Office of Attorney General v. Unemployment Compensation Board of Review, 111 Pa. Commw. 187, 533 A.2d 1087 (Pa. Cmwlth. 1987) (OAG), a willful misconduct termination case, the employer testified and presented evidence at the hearing before the referee. The claimant did not testify or offer evidence. The referee thus ruled in favor of the employer, concluding that the claimant knowingly lied and misled the employer. The claimant appealed. The Board reversed, finding that the claimant did not knowingly lie and mislead the employer. The employer appealed to this Court, contending that the Board erred "by disregarding the referee's findings of fact, without stating its reasons for doing so, where only the employer presented evidence before the referee and the Board heard no additional testimony." OAG, 533 A.2d at 1088. This Court agreed, concluding that (a) the referee's findings were supported by the evidence adduced at the hearing, (b) the Board's reasons for reversing the referee's findings were not "plain enough" from the record, and (c) the Board did not set forth reasons for the reversal in its decision. Id. at 1089. Unable to determine why the Board reversed the referee, this Court vacated the Board's decision and remanded to give the Board an opportunity to set forth its reasons for reversing the referee's decision. Id.