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Nana Amoah

Nana Yamfo Amoah, Ph.D.

Associate Professor of Accounting, Certified Public Accountant (CPA), Certified Fraud Examiner (CFE) and Certified Management Accountant (CMA)

The most fulfilling thing about teaching at Crummer is the opportunity to inspire and shape minds. Witnessing students grasp accounting concepts brings immense joy to me. Additionally, the dynamic interactions in the Crummer classroom foster a vibrant learning environment, making every day unique and fulfilling.

In addition to holding a PhD and MBA, Dr. Amoah is a Certified Professional Accountant (CPA), Certified Fraud Examiner (CFE), and Certified Management Accountant (CMA) with work experience in corporate accounting, public accounting, engineering, and project management. Dr. Amoah has taught MBA accounting courses and a wide range of bachelor’s and master’s in accounting courses since 2008. Dr. Amoah’s teaching is complemented by his professional work experience and research which is primarily focused on fraud deterrence, earnings restatements, securities litigation, internal controls, corporate governance, and executive compensation. Dr. Amoah has been recognized as a KPMG Doctoral Scholar and his research has been published in reputable journals such as Review of Accounting and Finance, Advances in Accounting, Research in Accounting Regulation, Advances in Public Interest Accounting, and the Journal of Accounting and Organizational Change.

Dr. Amoah’s daily activity is taking a walk to embrace the fresh air and the gentle sounds of nature. This daily ritual not only keeps him physically active but also allows him to connect with his surroundings. In addition, his favorite hobby is gardening. Gardening allows him to connect with nature and experience the joy of nurturing plants from seeds to full bloom. Each season brings new challenges and rewards, making gardening a continually evolving experience.

Research & Articles

Nana Y. Amoah, Isaac Bonaparte, Ebenezer K. Lamptey, Muni Kelly | Advances in Public Interest Accounting 2020

Using the L. Bebchuk, Cohen, and Ferrell (2009) entrenchment index (E-index), the authors examine the relation between management entrenchment and the probability of a firm being implicated in the stock option backdating scandal. The authors conduct the analysis of this study using logistic regression, and they document a negative relation between the E-index and the probability of a firm being implicated in the stock option backdating scandal. The results of this study are consistent with the view that management entrenchment is advantageous to shareholders as it protects managers from short-term reporting pressures and egregious opportunistic behavior that can be detrimental to firm value.

https://doi.org/10.1108/S1041-706020200000022001

Nana Y. Amoah, Anthony Anderson, Isaac Bonaparte, Susan Muzorewa | Review of Accounting and Finance 2017

Purpose
This study aims to examine the use of real activities manipulation by firms implicated in the stock option backdating scandal.

Design/methodology/approach
The real activity manipulation measures are as follows: abnormal R&D expense, abnormal SG&A expense, abnormal production cost and abnormal cash flow from operations. Using a sample of firms alleged to have backdated options during the period 1998-2006 and non-backdating one-on-one matched firms, a separate regression is run for each of the real activity manipulation measures (dependent variables) on backdating and other variables.

https://doi.org/10.1108/RAF-12-2014-0144

Nana Y. Amoah, Anthony Anderson, Isaac Bonaparte, Alex P. Tang | Advances in Public Interest Accounting 2017

This study examines the relation between internal control material weakness (ICMW) under Section 404 of the Sarbanes-Oxley Act (SOX) and real earnings management. Our measures of real earnings management are abnormal cash flow from operations (ABCFOs), abnormal discretionary expenses (ABDISEXP), and abnormal production cost (ABPROD). We use a sample of 1,824 manufacturing firms over the period 2004–2011 to run regressions of ABCFO, ABDISEXP, and ABPROD on ICMW and other independent variables. We find that ICMW is negatively associated with ABCFOs. Another result that emerges from this study is a positive relation between ICMW and ABPROD. Our results imply that manufacturing firms with materially weak internal controls predominantly use overproduction and excessive price discounts to manage operational activities to achieve earnings targets. As SOX Section 404 is designed to reduce the instances of firms having ICMW, our finding that ICMW firms engage in real earnings management suggests that the use of real earnings management could be reduced as SOX Section 404 succeeds in reducing ICMW.

https://doi.org/10.1108/S1041-706020170000020001