Matthew Adeolu Abata received his Ph.D. in Financial Management from Lagos State University (Nigeria). He is a member of the Certified Public Accountants of Nigeria (CPA) and a Chief Examiner with the Institute of Management (Chartered). Dr. Abata has served as Head of Department of Accounting at the Faculty of Management Sciences in Lagos State University and has more than fifteen years of teaching and research experience in both academic and professional fields. Abata is the author of several books covering the fields of Financial Accounting, Accounting Theory and Taxation.