Michael Nwogugu, CPA (inactive; USA), CMA (inactive; USA), is an Author, Entrepreneur and Consultant. Mr. Nwogugu was most recently an Executive Vice President at an internet-based sports entertainment company in the US; and has held senior management and Board of Director positions in companies in the US and Nigeria. Mr. Nwogugu has completed mergers, acquisitions, reorganizations, joint ventures and strategic alliances that were collectively worth more than US$10 Billion. Mr. Nwogugu has advised Boards of Directors and senior management about sensitive issues such as executive compensation; exemptions from franchising disclosures, labor/employee classifications; tax consequences; complex accounting; cost reduction; transfer pricing; incentive plans, strategy; etc Mr. Nwogugu has conducted due diligence on more than six hundred commercial mortgages ($3.5+ Billion), more than six hundred business loans ($3+ Billion) and more than four hundred and fifty commercial real estate leases ($2.75+ Billion). Mr. Nwogugu has served as an Article Reviewer for the Journal of Economics & Finance; Information, Communication and Society; Economic Modelling; Urban Affairs Review; British Journal of Management; Technology Analysis & Strategic Management; and Journal of Economics & Business. Mr. Nwogugu has written and published articles in international referred journals such as Managerial Auditing Journal; International Journal of Law & Management; Journal of Hedge Funds & Derivatives, Applied Mathematics & Computation; Journal Of International Banking Law & Regulation; Computer & Telecommunications Law Review; Journal Of Risk Finance; Corporate Control & Ownership; International Journal Of Mathematics, Game Theory & Algebra; Banking Law Journal (US); Journal Of Bankruptcy Law (Pratts; US); and Chaos & Complexity Letters (US). Mr. Nwogugu’s articles have been cited as authoritative evidence in court cases in the US. Mr. Nwogugu wrote the book titled Risk In the Global Real Estate Market (John Wiley & Sons; 2012); and is now completing four books, two of which are titled Earnings Management, Incentives & Economic Growth and Mechanism Design, Systemic Risk And Risk Regulation Institutions both of which will be published by Ashgate/Gower in 2015. Mr. Nwogugu earned a B.Sc. (Architecture) degree from University of Nigeria (Nigeria); a B.Arch. (Architecture) degree from the City University of New York, and an M.B.A. degree from Columbia University (NewYork City, USA). Mr. Nwogugu attended Suffolk University Law School’s Juris Doctor degree program for two years, and is currently an External PhD (Law & Economics) candidate at a university in Europe.