Godfred Matthew Yaw Owusu is an associate professor with the Department of Accounting, University of Ghana Business School. He holds a PhD in accounting from Putra Business School, Universiti Putra Malaysia, an MPhil in accounting and a Bsc in administration (accounting option) from the University of Ghana. He had his senior high education at Prempreh College, one of Ghana’s finest senior high schools. He teaches undergraduate and graduate courses in financial accounting, public sector accounting and managerial accounting. His research interests are in international financial reporting standards, financial economics, behavioral finance, accounting & business education. Prof Owusu has good working knowledge in the use of structural equation modelling techniques and their application to accounting and business research (using both co-variance based and partial least square techniques). He also specialises in panel data analysis (micro and macro panels) and has a number of papers published in very reputable journals with good impact factors. Dr. Owusu has co-authored several publications with prominent scholars including Prof. Law Siong Hook, a very prominent professor in panel data analysis and currently the editor in chief for the International Journal of Economics and Management (a journal cited in Scopus).