Dr. Kingsley Opoku Appiah (hereafter K.O.) is a Senior lecturer of Accounting and corporate governance at the Kwame Nkrumah University of Science and Technology. K.O did his doctoral degree in corporate governance and strategy at Loughborough University in the UK. He is also a fellow and a member of the Association of Certified Chartered Accountants (ACCA) and Institute of Chartered Accountants Ghana (ICAG), respectively, and serves as moderator of examination questions for the latter. He also works as auditor on part-time basis at Owusu-Afriyie and Associates, Kumasi. K.O has taught professional accountancy and corporate governance related courses for over 5years in the UK, first in Jeff Wooller College, then at Boston College of London, Hamilton College and finally, Loughborough University. Previously, K.O. worked with Sambus Company Limited and Unicorn Ink Limited, as an Accountant in 2001 and Assistant Group Finance Officer in 2002, respectively. Finally, He has published extensively in top-tier journals including Corporate Governance, International Journal of Law and Management, Journal of Finance and Management in Public Services, African Journal of Accounting, Auditing and Finance, Journal of Financial Reporting and Accounting and Journal of Benchmarking, where his paper is regarded as one of the best articles since 2009. Dr K.O. currently serves as an external examiner for the Koforidua Polytechnic B’Tech Accounting Programme, Kumasi Polytechnic, and the Presbyterian University College. When not writing articles, books and/or studying, K.O plays with his two daughters: Abena Opoku Appiah (Naana Pokua) and Akosua Nyarko Appiah (Maame Nyarko).