Tonoy Roy is a Lecturer in the School of Business Administration at East Delta University. He is currently pursuing a Doctor of Philosophy (PhD) in Accounting at University of Malaya, where he previously completed a Master of Accounting (Reporting and Management Accountability). He also holds an MBA in Finance and a BBA in Finance and Accounting from Independent University, Bangladesh.  Prior to joining East Delta University, Mr. Roy served as an Adjunct Lecturer in the Department of Business Administration at University of Liberal Arts Bangladesh. His research primarily focuses on corporate governance, earnings management, CEO power, gender diversity, and financial distress. His work has been published in reputable international journals, including Finance Research Letters, Asian Journal of Accounting Perspectives, and Asian Journal of Business and Accounting.