Professor Uwalomwa Uwuigbe is currently a faculty member at the Department of Accounting, the University of Nizwa, Oman. Prior to this (2018 – February 2022) he was the Dean of the College of Management and Social Sciences at Covenant University, Nigeria. From 2014–2016 he was Head of the Accounting Department at Covenant University.

He holds a Bachelor of Accounting degree (BSc Accounting 1998), a Master of Business Administration (MBA, 2003), a Doctor of Philosophy degree in Accounting (PhD in Accounting, 2011) and a Master of Science degree in Accounting (MSc Accounting, 2012).

As part of his professional qualifications, he is an Associate Member of the Nigerian Institute of Taxation (ACTI) and an Associate Member of the Nigerian Institute of Management (AMNIM). Similarly, he is a certified Chartered Global Management Accountant (CGMA) and an Associate of Cost and Management Accountants (ACMA) with the Chartered Institute of Management Accountants (CIMA) United Kingdom. He is a consultant to GIZ on the Good Financial Governance in Africa Programme, sponsored by the German Development Cooperation. He has successfully supervised over ten Master’s degree students and nine PhD students in Accounting. Professor Uwalomwa Uwuigbe is the founding editor-in-chief of the African Multidisciplinary Tax Journal.

ORCid: 000-0001-8769-3492

Pierre-Pascal Gendron, PhD in Economics from the University of Toronto, is a Professor of Economics and Programme Coordinator for the Bachelor of Commerce – International Business programme at the Faculty of Business and International Development Institute, Humber Institute of Technology and Advanced Learning in Toronto, Canada.

Dr Gendron has served as an economic analyst in the federal government of Canada and has held consultant with international tax practices of professional services firms in Canada and the Netherlands. He currently serves or has served as a consultant on fiscal matters for the IMF, the Revenue Development Foundation (RDF), USAID, the World Bank, and the Forum of Federations.

He is a member of the Expert Roster of the Fiscal Affairs Department of the IMF and has served in over 20 tax policy and revenue administration technical assistance missions in Africa and in developing countries around the world. From 2010 to 204 he taught VAT courses as a Visiting Instructor at the African Tax Institute, Faculty of Economic and Management Sciences, University of Pretoria (UP). Additionally, in 2020, he served as guest lecturer with the Department of Mercantile Law, Faculty of Law at
UP.

Dr Gendron has published extensively on public economics, especially in the area of tax policy in developing countries. He serves as referee for several scholarly journals in tax and public finance and was a member of the Advisory Board of the World Journal of VAT/GST Law from 2012–2019.

ORCid: 0000-0002-5148-7969

Professor Carika Fritz is an associate professor at the School of Law, University of the Witwatersrand, Johannesburg, South Africa where she lectures tax law at undergraduate and post-graduate level. She holds the degrees of LLB, LLM, LLD from the University of Pretoria, and is an admitted attorney and notary public. She frequently presents research papers, locally and abroad, and has published several articles in peer-reviewed accredited journals. Her research focus is tax administration and taxpayers’ rights.

ORCid: 0000-0002-3995-6646

Professor Jide Ifedayo Ibietan is a research-active scholar who currently teaches at Federal University, Lokoja, Nigeria. He is widely published in Nigerian and international journals indexed by notable academic databases. Additionally, he has supervised many Master’s and Doctoral dissertations/theses, serves on the editorial boards of many esteemed journals, and reviews for various journals worldwide.

ORCid: 0000-0003-3729-6100

Dr Cheickna Touré is a tax lawyer and Doctor of Law from the University of Paris Assas II. He is also a tax lawyer at the Mali Bar, specialising in business law, public finance, and taxation. Dr Touré provides a wide range of services including legal and tax advice, debt recovery, business management consultancy, auditing, legal expertise, as well as conducting legal and tax studies. He also provides support for the private sector in various capacities.

Beyond academia, Dr Touré has led Cabinet CHT in conducting pivotal studies that have influenced policy and development strategies. Noteworthy among these is the World Bank-financed study on the traceability of mining revenues at local level, aiming to enhance transparency and local development through better management of sub-national transfers. His expertise further extends to supporting the Malian General Tax Directorate in reforming taxation of the informal sector, focusing on sectors like traditional gold panning. His expertise includes drafting legislation and action plans to optimise tax revenues. His other contributions include assessing the business climate for SMEs in Mali, funded by the AfDB, and studying taxation in the transport sector to propose fiscal incentives. These efforts demonstrate his broad expertise in enhancing Mali’s economic environment.

Haruna Issahaku is an Associate Professor of Applied Economics and Finance and the Vice-Dean of the School of Business, University for Development Studies, Ghana. He holds a PhD in Finance from the University of Ghana Business School. Prof Issahaku is an international Visiting Scholar at Covenant University, Nigeria. He is a development finance and economics expert whose current research focuses on remittances, digital finance, financial inclusion, agricultural finance, and economic development. He has over 18 years of teaching, training, community outreach and research experience. Haruna has consulted for a wide range of international organisations. He possesses excellent writing and presentation skills. He has to his credit 59 published academic papers comprising 32 peer-reviewed journal articles, 14 book chapters, and 13 working papers. He has also made 21 seminar/conference/workshop presentations. He is a member of several professional associations, including the Econometric Society, the Africa Finance and Economics Association, and the Society for the Study of Emerging Markets. Haruna is a recipient of the 2020 Emerald Literati Awards, Highly Commended Paper category.

ORCid: 0000-0002-6324-9546

Professor Samuel Nana Yaw Simpson is a tenured Professor of Accounting, Governance and Sustainability. He holds a PhD in Accounting and Finance from the University of Birmingham, United Kingdom. Additionally, he is a Certified Balanced Scorecard Professional, Certified Ghana Micro Finance Institutions (GHAMFIN) Trainer, a Certified Credit Unions Association (CUA) Trainer, a Certified Africa Development Educator (ADE), a Certified Governance Trainer (Institute of Directors, Ghana), and a Certified Public Financial Management (PFM) Professional.

His teaching, research and consulting interests include accounting, finance, taxation, corporate governance, and sustainability. Over the years he has developed and taught several courses at undergraduate, Masters, and PhD levels at the University of Ghana Business School, the School of Continuing and Distance Education (SCDE), UG, the West Africa Centre for Crop Improvement (WACCI), UG, and Webster University (Ghana campus).

He has also supervised 40 completed PhD and MPhil theses, as well as published over 30 journal articles in various notable publications such as the Journal of Applied Accounting, the Accounting Forum, the Journal of Accounting in Emerging Economies, the Journal of Financial Crime, the Management Research Review, the Social Responsibility Journal, the Journal of Global Responsibility, Business Strategy & Development, Accounting Education, Corporate Ownership and Control, thee International Journal of Business in
Society (Corporate Governance), the International Journal of Corporate Social Responsibility, the International Journal of Ethics and Systems, and the Journal of Accounting & Organizational Change.

Professor Simpson has consulted and facilitated training for several organisations, including the World Bank, the German Development Organisation (GTZ-GIZ), the International Finance Corporation (IFC), the Inter-Ministerial Coordinating Committee (IMCC) on Local Government Administration, Ghana Oil and Gas for Inclusive Growth (GOGIG), the Ghana Ministry of Finance, Sparkassenstiftung fuer international Kooperation, the Credit Union Association (CUA), and the Ghana Microfinance Institutions Network (GHAMFIN).

Olayinka (Yinka) Moses teaches Accounting for Strategy, Performance, and Value at the Wellington School of Business and Government, Victoria University of Wellington, New Zealand.

Yinka’s research considers, inter alia, how accountability is implicated in management accounting and sustainability reporting, and has been published in several journals including Accounting, the Auditing & Accountability Journal, Accounting and Finance, the Journal of Contemporary Accounting & Economics, the Social and Environmental Accountability Journal, Advances in Environmental Accounting & Management. Yinka serves as an editor for Cogent Business & Management Journal, and associate editor for Advances in Environmental Accounting & Management, and the African Accounting and Finance Journal. He is an editorial board member for several journals.

As a member of the Implementation and Review Committee for the Africa Call for Accounting and Finance Research Initiative (ACAFRI), Dr Moses plays a prominent role in deepening research in Africa. ACAFRI is a World Bank supported initiative through the Pan African Federation of Accountants, and the African Accounting and Finance Association (AAFA) to develop research capacity of African academics. He is an Executive Member of the AAFA and a recipient of several awards and honours.

Dr Seydou Coulibaly is an economist, currently working as a Technical Assistance Advisor at the International Monetary Fund (IMF). He formerly consulted at the African Natural Resources Centre of the African Development Bank, where is served as Project Manager of Financial Modelling for the Extractive Sector Project. Dr Coulibaly holds a PhD in Economics from the University of Clermont Auvergne in Clermont-Ferrand, France, specifically from the Centre for Studies and Research on International Development (CERDI). He holds two Master’s degrees: one in Public Finance in Developing and Emerging Countries from the same
university, and another in Applied Econometrics from the University of Science and Technology of Lille, France.

His research experience and areas of professional interest include tax policy, oil and mining fiscal regimes, environmental taxation, financial modelling for the extractive sector and domestic resource mobilisation. He has published research papers in peer reviewed journals including the Journal of African Economies, the African Development Bank Working Papers Series and the African Tax Research Network Working Paper Series.

Before consulting for the African Natural Resources Centre of the African Development Bank, Dr Coulibaly worked as a consultant economist with the Bank’s Governance and Public Financial Management Department. He was also a data analyst at the African Development Bank’s Development Economics Research Department and has lectured in Macroeconomics at the University of Clermont Auvergne, France.

Dr Giovanni Occhiali is a development economist and a research fellow at the International Centre for Tax and Development (ICTD), where he works on several projects related to tax administration, tax and governance, as well as co-leading the ICTD’s capacity building programme. He holds a PhD in Economics from the University of Birmingham and prior to joining ICTD, he was a Researcher at the Fondazione Eni Enrico Mattei, and an Overseas Development Institute Fellow at the National Revenue Authority of Sierra Leone. His research focuses on sub-Saharan Africa. Outside of the field of taxation, his main interests are energy economics and industrial policies.

ORCid: 0000-0002-3541-5420

Trésor-Gauthier M Kalonji is an Associate Professor at the Université Pédagogique Nationale and Visiting Professor at several universities and colleges in the DR Congo, including the Ecole Nationale des Finances, the Université Catholique de Bukavu, the Leadership Academia University, and the Université Protestante de Lubumbashi. He also serves as a Visiting Professor abroad at Aix-Marseille University in France. He teaches tax law, public finance law, business law and economic law.

As a researcher and author of several legal books and articles, his research and expertise focus on tax law (including transfer pricing, tax optimisation, tax structuring of companies, tax treaties), public finance law (including public budgets and financing and public procurement), business law (including OHADA, investments, insurance, financial markets, banking), and economic law (involving state interventions in the economy). He has been a senior tax advisor at DALDEWOLF DRC since May 2023, after having been a senior manager at the Ministry of Finance of the DRC.

He holds the following degrees: a PhD in Tax Law from the University of Neuchâtel/Switzerland (summa cum laude); an LLM/Master of Advanced Studies in European and International Governance from the University of Geneva/Switzerland; a University Diploma of Specialization in Economic, Social and Cultural Rights, awarded jointly by the Collège Universitaire Henry Dunant of Geneva/Switzerland and the University of La Rioja/Spain; a Master 2 in Public Law – Public Services and Policies from the University of Rouen-Normandie/France; and a Maîtrise/Licence in Economic and Social Law from the University of Lubumbashi/R. D. Congo.

He works in French, English, Lingala and Swahili.

Dr Jean-François Boudet is a senior lecturer in public law at Université Paris Cité, affiliated with the Centre Maurice Hauriou (E.A. 1515), and is also associated with the CERSA-CNRS (UMR 7106 – Université Paris Panthéon-Assas). Additionally, he serves as a research associate at the Tax Institute at the University of Liège.

He holds the position of scientific director for the collection ‘Rights, Societies and Administration – Great Lakes Africa’, and oversees the public finance law section in the Revue Générale du Droit (University of Sarre). Additionally, he is a member of the scientific board of the Rwanda Journal of Social Sciences, Humanities and Business, Series G: Law.

Dr Boudet’s research primarily focuses on public financial law, encompassing public finance and tax law, as well as comparative public law. His recent publications include two books: ‘General Law Review’ with a preface by E Traversa and a postscript by H Etienne, and ‘French Justice and the Genocide of the Tutsis in Rwanda’, supported by Paul Lens with a preface by Aimé Muyoboke Karimunda.