Dr. Emmanuel Ogbenjuwa holds the Doctor of Philosophy in Management with specialization in Accounting from Walden University, Missouri MN, USA, Master Degree in Business Administration, Bachelor Degree in Accounting, Post-Graduate Diploma in Financial Management, and a Higher Diploma in Accounting. He has taught advanced financial accounting and corporate reporting, auditing and investigation, financial management, and taxation in Nigerian Universities and colleges for upward of 20 years. He is currently a course instructor on Advance Corporate Reporting and Financial Accounting at the Nigerian College of Accountancy, Jos where he has distinguished himself for the past 28 years. Dr. Ogbenjuwa is a fellow of the Association of National Accountants of Nigeria and also a fellow of the Chartered Institute of Taxation of Nigeria. His research interest is the effect of the adoption of international financial reporting standards on management of listed companies. Dr. Ogbenjuwa is currently a senior lecturer, teaching Advance Corporate Reporting at the professional class of the Nigerian College of Accountancy, Jos Nigeria and an Assistant Director of Finance with the Jos University Teaching Hospital, Jos Nigeria. He is a Christian and an ordained Reverend and overseer of the Abundant Grace Church of Christ, Bukuru, Plateau State. Dr. Ogbenjuwa is married with 3 children”