Mr. Emmanuel Mensah is a Lecturer at the Accounting Department of the Faculty of Accounting and Finance, University of Professional Studies, Accra (UPSA), with over ten years’ experience in teaching and research at the tertiary level. He teaches accounting courses in the areas of Principles of Accounting, Financial Accounting and Reporting, Financial Management, Computerised Accounting Information Systems, and Emerging Issues in Accounting Research. Emmanuel is a learner-centred teacher who seeks to share knowledge, inspire and support students towards the realisation of their respective goals. He is also an ordained reverend minister passionate about uplifting the spiritual and financial well-being of humanity through education on the sound biblical principles on personal financial management, investing, and wealth creation, so that, each one of us can fulfill our unique God-ordained spiritual and financial destinies.

Emmanuel holds a BSc. and MPhil Degrees in Accounting from the University of Ghana, Legon. He is currently a PhD candidate of Open University of Malaysia awaiting the defence of his recently submitted PhD thesis entitled: “Earnings Management, Corporate Governance Quality and Performance of Firms in Anglophone Sub-Saharan African Countries.” He has over ten publications including articles in peer reviewed/ranked journals, as well as books on personal financial management and computerized accounting information systems. His research interests are keen in the areas of corporate governance, sustainability accounting and ESG reporting, earnings management, financial reporting quality, and accounting education in general. He has undertaken collaborative studies with faculty members of other institutions, and presented papers at both local and international conferences organised in Ghana as well as overseas.

As his service to community, Emmanuel serves as an independent reviewer for several reputable international journals and publishers including Elsevier, Wiley, Emerald, Taylor & Francis and Springer. He is a member of many learned professional associations including the Canadian Academic Accounting Association (CAAA), African Accounting and Finance Association (AAFA) and the Institute of Chartered Accountants, Ghana (ICAG).

List of Recent Publications (2021-2023)

Mensah, E., Mensah, R. O. and Danquah, D. A. (2023). A Comparison of Accruals Models in Earnings Management Determinants: Evidence from Anglophone sub-Saharan African Countries. Paper published in Conference Proceedings of the 10th International Scientific Conference “Finance Economic and Tourism (FET2022).” https://fet.unipu.hr/fet2022

Mensah, E. & Onumah, J. M. (2023). Women on Boards, Firm Earnings Management (EM) and Performance Nexus: Does Gender Diversity Moderate the EM – Performance Relationship? Accepted for publication “Corporate Governance” https://doi.org/10.1108/CG-06-2022-0262 - Emerald Publishers (Ahead-of-print).

Mensah, E. & Boachie, C. (2023). Corporate Governance Mechanisms and Earnings Management: The Moderating Role of Female Directors. “Cogent Business & Management” https://doi.org/10.1080/23311975.2023.2167290 – Taylor & Francis Publishers (Ahead-of-print).

Boachie C. & Mensah. E. (2022). The effect of earnings management on firm performance: The moderating role of corporate governance quality. International Review of Financial Analysis 83. https://doi.org/10.1016/j.irfa.2022.102270.

Mensah, E. (2021). The Effect of IFRS Adoption on Financial Reporting Quality: Evidence from Listed Manufacturing Firms in Ghana. Economic Research – Ekonomska Istrazivanja, 34(1), 2890-2905. https://doi.org/10.1080/1331677X.2020.1860109.