Mohammed Amidu is Professor of Accounting and Finance at the University of Ghana Business School. He holds a Ph.D. in Banking from the University of Southampton, UK and is a Fellow of Institute of Chartered Accountants (Ghana). With extensive research and expertise in accounting, finance, and development finance, he has published numerous articles, books, and chapters. He has received accolades for his research and has collaborated with international organizations like the IMF and DFID. Abdallah Ali-Nakyea is Senior Lecturer at the University of Ghana School of Law and the University of Ghana Business School. With over 30 years of experience in taxation, legal practice, and lecturing, he is Director of Ali-Nakyea & Associates, a tax consultancy firm. He holds a Ph.D. in Tax Policy and is Fellow of professional institutes in taxation and accounting. Joshua Yindenaba Abor is Financial Economist and Professor of Finance at the University of Ghana Business School with expertise in development finance and economics research. He has a Ph.D. in Finance from the University of Stellenbosch Business School and is Fellow of the Association of Chartered Certified Accountants. With a prolific publication record and extensive academic and consulting experience, he has held various prestigious positions and affiliations worldwide.