Dr. Emmanuel Mensah is a Lecturer in Accounting at the Department of Accounting, Faculty of Accounting and Finance, University of Professional Studies, Accra (UPSA), Ghana. With over fifteen years of combined experience in higher education, research, consultancy, and academic service, he has established himself as a respected scholar in accounting, corporate governance, financial reporting, sustainability, and emerging issues in business and finance.

He holds a PhD in Business Administration (Finance Major) from the Open University of Malaysia, an MPhil in Accounting and a BSc in Accounting from the University of Ghana Business School, and an MA in Ministry from Trinity Theological Seminary, Ghana. His doctoral research focused on Earnings Management, Corporate Governance Quality, and Firm Performance in Anglophone Sub-Saharan African Countries, an area in which he has developed considerable expertise and international recognition.

As an educator, Dr. Mensah is deeply committed to learner-centred teaching and mentorship. He teaches a wide range of undergraduate and postgraduate courses including Financial Accounting, Financial Reporting, Financial Management, Accounting Information Systems, Accounting Theory, and Emerging Issues in Accounting Research. He is passionate about nurturing critical thinking, research excellence, ethical leadership, and professional competence among students and young researchers.

Dr. Mensah’s research spans several interconnected fields, including financial reporting quality, earnings management, corporate governance, sustainability accounting and ESG reporting, green budgeting and finance, foreign direct investment (FDI), and economic development in emerging and frontier economies. His scholarly works have been published in several highly regarded international journals indexed in Scopus and the Web of Science, including International Review of Financial Analysis, Corporate Governance, International Journal of Disclosure and Governance, Cogent Business & Management, Cogent Economics & Finance, Economic Research-Ekonomska Istraživanja, SAGE Open, SN Business & Economics, International Journal of Business & Systems Research, and Future Business Journal, among others.

His research has attracted growing international attention, with more than 500 citations on Google Scholar, an h-index of 11, and over 100 citations in the Web of Science Core Collection. He has presented scholarly papers at numerous local and international conferences across Africa, Europe, and North America and has collaborated extensively with researchers from Ghana and abroad. You can find here a link to his scholarly publications on Google Scholar: https://scholar.google.com/citations?user=8DSNQOUAAAAJ&hl=en.

Beyond his research contributions, Dr. Mensah plays an active leadership role in academic development and institutional service. He served as Sessional-Chair of ICBMED Conference 2023, and currently serves as Chairman of the Committee for New Programme Development in Entrepreneurial Accounting and Software Development. He also serves as an Associate Editor of the Faculty of Accounting and Finance (FAF)’s Journal of Economics, Finance, and Accounting Studies (JEFA), and has been an instrumental member of the Accounting Departmental Research Committee. He has contributed significantly to programme development, accreditation processes, research capacity building, graduate supervision, and curriculum innovation. He has also participated in international policy discussions on accounting education and sustainability reporting, including providing expert feedback to the International Federation of Accountants (IFAC) through the International Panel on Accountancy Education.

Dr. Mensah is widely recognised for his expertise as an academic reviewer and research quality assessor. He serves as an independent reviewer for numerous leading international journals published by Elsevier, Wiley, Emerald Publishing, Taylor & Francis, Springer Nature, Sage, Palgrave Macmillan, MDPI, and other reputable academic publishers. His reviewing portfolio includes journals such as Journal of Financial Reporting and Accounting, Corporate Governance, Journal of Accounting in Emerging Economies, International Review of Financial Analysis, International Review of Economics and Finance, Acta Psychologica, Journal of Environmental Management, Business Ethics, the Environment & Responsibility, Thunderbird International Business Review, Applied Economics, Studies in Higher Education, and several others. He also serves as a scientific reviewer for major international academic conferences, including those organised by the Canadian Academic Accounting Association (CAAA), the Academy of African Business and Development (AABD), and the Finance, Economics and Tourism (FET) Conference in Croatia.

In recognition of his growing scholarly impact, Dr. Mensah was appointed Editor-in-Chief of the Africa Sustainability Accounting Journal, where he provides editorial leadership in advancing sustainability accounting and ESG scholarship across Africa and beyond.

His professional affiliations include membership in the Canadian Academic Accounting Association (CAAA), the African Accounting and Finance Association (AAFA), the Academy of African Business and Development (AABD), the University Teachers Association of Ghana (UTAG), and the Institute of Chartered Accountants, Ghana (ICAG).

Beyond academia, Dr. Mensah is an ordained Reverend Minister with a strong commitment to community transformation, ethical leadership, and financial empowerment. He is passionate about helping individuals, families, and organisations achieve sustainable prosperity through sound financial stewardship, responsible investing, and principled leadership. His unique combination of academic excellence, professional expertise, and faith-based values continues to shape his contributions to education, research, and society.

Through his teaching, research, mentorship, editorial leadership, and professional service, Dr. Emmanuel Mensah remains dedicated to advancing knowledge, strengthening institutions, and contributing to the development of Africa and the global academic community.

 

List of Publications

 Mensah, E., Ackah, P. & Al-Faryan, M.A.S. (2026). Re-examining the Accrual Earnings Management – Firm Performance Nexus: New Insights from Panel Threshold Regression and the Panopticon Metaphor. Future Business Journal. http://dx.doi.org/10.1186/s43093-026-00886-7.

Danquah, D. A., & Mensah, E. (2026). Financial Development as a Catalyst for Domestic Investment-Led Trade: Evidence from Ghana. African Journal of Business and Economic Research (Accepted and forthcoming).

Ackah, P., Mensah, E., Al-Faryan, M.A.S. & Onumah, R.M. (2026). Nonlinear Dynamics of Foreign Direct Investment and Economic Growth in Emerging and Frontier Economies: The Role of Financial Development as a Threshold Variable. African Journal of Business and Economic Research, 21(1), 241-270. https://doi.org/10.31920/1750-4562/2026/v21n1a11.

Danquah, D. A., & Mensah, E. (2025). Investment Thresholds and Trade Competitiveness: A Comparative Study of Public, Private, and PPP Models of Emerging Economies in SSA. Journal of Economic Studies. https://doi.org/10.1108/JES-02-2025-0107.

Addo, S. D., Asante, J. O., Mensah, E. & Tornyeva, K. (2025). Access to Credit and Business Growth: The Impact of Business Location and Sector. International Journal of Business and Systems Research. https://doi.org/10.1504/IJBSR.2025.10070315.

Danquah, D. A., Mensah, E. & Barnor, C. (2025). Optimizing Foreign Direct Investment for Sustainable Trade Balance Improvement: The Case of a Developing Economy. SN Business & Economics 5(18), 1-26. https://doi.org/10.1007/s43546-025-00789-9

Dwomoh, E & Mensah, E. (2024). The Role of Cost of Capital in the Link between ESG Reporting and Firm Performance. Jurnal Akuntansi dan Keuangan Indonesia, 21(2), 241-259 https://scholarhub.ui.ac.id/jaki/vol21/iss2/5.

Ackah, P., Mensah, E., Ayamga, T.A., Muda, P. & Al-Faryan, M.A.S. (2024).  Ownership Structure Dynamics and Firm Governance Quality: Panel Regression Evidence from Sub-Saharan Africa. Cogent Business and Management, 11(1), 1-29. (Online) https://doi.org/10.1080/23311975.2024.2420768.

Mensah, E. & Boachie, C. (2024). The Threshold Effects of National Governance Quality on the Earnings Management – Firm Performance Nexus: Evidence from Dynamic Panel Threshold Regression. SageOpen, 14(4), 1-27. (Online) https://doi.org/10.1177/21582440241298402.

Mensah, E, Ackah, P. & Al-Faryan, M.A.S. (2024). Firms Growth Opportunities and Accruals Earnings Management Nexus: Does Corporate and National Governance Systems play a Role? SN Business and Economics, 4, 115 (Online first) https://doi.org/10.1007/s43546-024-00700-y.

Mensah, E., Mensah, R. O. & Danquah, D. A. (2024). Threshold Effects of Inflation on the FDI – Growth Nexus: Evidence from Inflation Targeting Countries in Sub-Saharan Africa. Economic Research-Ekonomska Istrazivanja, 37(1). https://doi.org/10.1080/1331677X.2023.22999915.

Mensah, E., Tuffour, J. K. & Al-Faryan, M. A. S. (2023). Does Macroeconomic Misery Index Matter in the Micro Firm-Level Earnings Management – Performance Nexus? Evidence from Dynamic Panel Threshold Regression. Cogent Economics & Finance, 11(2). https://doi.org/10.1080/23322039.2023.2289321.

Mensah, E. & Boachie, C. (2023). Analysis of the Determinants of Corporate Governance Quality: Evidence from Sub-Saharan Africa. International Journal of Disclosure and Governance, 20(4), 431-450. https://doi.org/10.1057/s41310-023-00185-5.

Mensah, E. & Onumah, J. M. (2023). Women on Boards, Firm Earnings Management (EM) and Performance Nexus: Does Gender Diversity Moderate the EM – Performance Relationship? Corporate Governance, 23(5), 945-976. https://doi.org/10.1108/CG-06-2022-0262.

Asiedu A. M. & Mensah, E. (2023). Re-Examining the Corporate Governance – Firm Performance Nexus: Fresh Evidence from a Causal Mediation Analysis. Cogent Economics & Finance, 11(1), 1-25. https://doi.org/10.108/23322039.20232223414

Mensah, E. & Boachie, C. (2023). Corporate Governance Mechanisms and Earnings Management: The Moderating Role of Female Directors. Cogent Business & Management, 10(1), 1-20. https://doi.org/10.1080/23311975.2023.2167290.

Mensah, E., Mensah, R. O. & 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 10^th International Scientific Conference “Finance Economic and Tourism (FET2022).” https://fet.unipu.hr/fet2022/about_the_conference/conference_proceedings

Addo, S. D., Asante, J., Mensah, E. (2023). Re-Examining the Financial Literacy – SME Growth Nexus: Fresh Evidence from Causal Mediation Analysis. International Journal of Business, Management, and Economics, 4(3). 185 – 202. https://doi.org/10.47747/ijbme.v4i3.1225

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. – Elsevier (Ahead-of-print).

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.

Mensah, E. & Onumah, J. M. (2017). Mergers and Acquisition in the Era of Globalization: The Ghanaian Experience. Journal of Accounting and Finance, 17(3), 96-114. www.na-businesspress.com/JAF/MensahEWeb173.pdf.

Onumah, J. M. & Mensah, E. (2016). The State of Governmental and Not-For-Profit Accounting Education in Ghanaian Collegiate Business Schools. International Journal of Governmental Financial Management, XV(1), 1-23. www.icgfm.org/wp-content/uploads/2017/06/1-2.pdf.