Osegbue, IFEANYI Francis is a Lecturer in the Department of Accountancy, Nnamdi Azikiwe University Awka. He holds a Bachelor of Science (B Sc.) in Accountancy, Master of Science (M Sc.) in Accounting and Doctor of Philosophy (PhD) in Taxation from Chukwuemeka Odumegwu Ojukwu University (Formerly Anambra State University. He specialised in income taxation, business taxation and tax management. His research and teaching interests are in the areas of income taxation, indirect taxation, tax audit & investigation, international taxation, taxation of e-commerce, oil & gas taxation, solid minerals taxation, tax administration & management and income tax for specialized businesses. He has published on tax aggressiveness, earnings management, dividend payment, corporate performance, pensions programmed withdrawal and insurance life annuity, corporate asset structure, corporate borrowing, corporate taxation, tax planning and firm value in a wide range of referenced international and local academic journals. He is an Associate member of Chartered Institute of Taxation of Nigeria (CITN). With his training in econometrics and financial modelling, he can model, analyse and interpret financial data as it relates to accountancy and taxation using econometrics tools such Statistical Package for Social Sciences (SPSS), R, STATA, and E-Views.