Dr. Ngozi Eugenia Okpala is a Lecturer in the Department of Accountancy, Faculty of Management Sciences Nnamdi Azikiwe University, Awka. She obtained her first degree (B.Sc in Accounting) from Madonna University, Okija. She went on to Chukwuemeka Odumegwu Ojukwu University, Igbariam campus where she obtained her M. Sc and Ph. D in accounting. She is a trained teacher who obtained her professional diploma in Education from Nwafor Orizu College of Education, Nsugbe and also a registered member of Teachers’ Registration Council of Nigeria.(TRCN). She is a member of the Institute of Chartered Accountants of Nigeria. Additionally,She serve as an editor for numerous international journal and has many publications to her credit, both local and international.