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Dr Eric Boahen

Senior Lecture and Course Leader

Accounting and Finance, Business and Management

Dr Eric Boahen is a Senior Lecturer at the Royal Docks School of Business and Law, University of East London. Eric is a Chartered Accountant and a Member of Chartered Institute of Management Accountants (CIMA, UK). He completed his PhD from University of Sussex, UK. Prior to his doctoral studies, he obtained MBA and MSc degrees from University of Hull, UK and Henley Business School, UK respectively. Eric also holds Postgraduate Certificate in Education (PGCE) from the University of Greenwich, UK. He obtained his BSc in Accounting from the University of Ghana Business School in 1994. He is a Fellow Member of Higher Education Authority (HEA) in the UK. Prior to Joining University of East London, Eric held a position of Curriculum Director in a Further Education Institution, worked as a Risk Manager in a reputable financial institution and Audit Senior with PricewaterhouseCoopers (PwC). Eric is the Programme Leader for BA (Hons) Accounting and Finance programme. A dynamic course with accreditation from several professional bodies. The course attracts both international and home students. He serves on a number of committees. Eric is actively seeking to supervise suitable PhD students in Accounting and Finance. Eric speaks at conferences on issues related to earnings management, financial reporting, corporate governance, religion and culture.   


    Advanced Financial Reporting
    Corporate Reporting
    Strategic Management Accounting
    Earnings Management 
    Financial Reporting Irregularities
    Corporate Governance
    Religion and Earnings Management
    Legal Environment and Earnings Management
    Culture and Earnings Management
    Corporate Governance and Earnings Management


    Eric’s research seeks to explore how corporate governance mechanism, cultural factors, legal environment and the social norms of the firms’ environment influence earnings quality, financial reporting and earnings management practices. 

    Working Papers

    1. Do Religion, Corporate Governance and BIG4 Audit Interactions Affect Misclassification?

    2. Litigation Environment, Religious Social Norms and Earnings Management: Evidence from US

    3. Moderating Effect of Legal Environment on Culture and Religion towards Classification Shifting: Global Evidence

    Conference or Workshop Item

    Boahen, Eric and Mamatzakis, Emmanuel (2014) What is the effect of religiosity on methods of earnings management and financial reporting irregularities? Evidence from US.10-12 June 2014,Young Finance Conference, University of Sussex (unpublished)

    Boahen, Eric and Mamatzakis, Emmanuel (2015) Does religiosity influence earnings management and financial reporting irregularities upwards or downwards? – Evidence from the US. 8-10 June 2015,Young Finance Conference, University of Sussex (unpublished)

    Boahen, Eric and Mamatzakis, Emmanuel (2016) Classification and religiosity nexus – Is it myth? 13-14 June 2016,Young Finance Conference, University of Sussex (unpublished)


    • test


    The impact of religion on classification shifting in the presence of corporate governance and BIG 4 audit

    Boahen, E.O. and Mamatzakis, E.C. 2019. Accounting Forum. Pages 103-131.


    UEL Early Career research grant (£2,200) to conduct pilot studies.


    Research and Consultancy Interests

    Earnings Management and Religiosity

    Earnings Management and Corporate Governance

    Corporate Governance and Earnings Quality

    Corporate Governance and Financial mis-reporting

    Religion, Culture, Legal Environment and Financial Reporting

    Religion, Culture, Legal Environment and performance



    Undergraduate Level:

    Intermediate Financial Reporting

    Advanced Financial Reporting 

    Performance Management

    Strategic Management Accounting

    Postgraduate Level: 

    Corporate Reporting

    Strategic Performance Management