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.

e.o.boahen@uel.ac.uk +44208237551

Expertise

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

Overview

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)

Collaborators

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Research

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.

Publications

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

Funding

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

Interests

Portfolio

Undergraduate Level:

Intermediate Financial Reporting

Advanced Financial Reporting

Performance Management

Strategic Management Accounting

Postgraduate Level:

Corporate Reporting

Strategic Performance Management