Emmanuel Ofosu  

IFAS 2018级硕士研究生，后于2024年获得香港城市大学会计学博士学位，现任岭南大学会计学助理教授。主要研究方向为企业财务报告与信息披露决策动因、一线员工薪酬真实效应、债务契约安排、ESG相关议题等，曾在《Management Science》等国际顶级期刊发表论文“Tick Size and Earnings Guidance in Small-Cap Firms: Evidence from the SEC’s Tick Size Pilot Program”, “Rank-and-File Employee Stock Options and Workplace Safety”。

吸引我来到IFAS的原因在于，它在会计与金融领域享有的良好声誉和高质量的教学体系。同时，我也被厦门大学所深深吸引——这不仅是中国最好的大学之一，更拥有令人惊叹的校园环境。回望在IFAS的求学时光，它为我带来了深刻的转变，尤其是在职业发展方向上。来中国留学前，我更专注于成绩和考试，但IFAS让我认识到研究的价值及其在会计领域中的现实意义。这段经历为我未来的学术道路指明了方向，也使我从硕士阶段顺利过渡到博士阶段。

I was attracted to IFAS because of its strong reputation and high-quality education in the field of accounting and finance. I was also drawn to Xiamen University for the opportunity to study at one of the best and beautiful universities in the word. My time at IFAS led to a significant transformation in my life, especially when it comes to my career path. Before coming from Ghana to study at IFAS, my focus was mostly on achieving high grades. But IFAS helped me to appreciate the value of research and its impact in the accounting field. This gave me a clear guidance for my future career path and made my transition from IFAS to the PhD study smoother.

回望在IFAS求学期间的种种经历，令我印象最深的是硕士论文答辩中遭遇的重大挫折。我曾两次未通过答辩，那段日子对我来说很艰难——因为我已经收到了博士项目的录取通知，硕士论文成了我通往下一阶段的“最后一道门槛”。尽管如此，我非常感激论文答辩委员会所有老师对我的理解与支持，特别是答辩委员会主席，展现了极大的耐心，给予我充足的时间完成论文的修改。此外，我也要特别感谢其他老师在我的导师无法指导的期间，给予了我悉心的指导，帮助我顺利完成论文并获得硕士学位。这段经历让我切身感受到IFAS的老师们对学生的责任心与关爱。

One of my most memorable experiences at IFAS was facing a significant setback during my thesis defense. I failed my oral defense twice, which was a bitter experience as I had already gained admission to the PhD program and the only remaining requirement was completing my master’s thesis. However, I am grateful to my thesis committee, chaired by the committee chair, who showed great patience and gave me ample time to complete the defense. I also want to express my sincere appreciation to other faculty members, who guided me in the absence of my main thesis advisor and helped me successfully complete my thesis and obtain my master’s certificate. This experience truly showed the dedication and commitment of IFAS teachers towards students’well-being.

IFAS带给我的影响远不止于此。这里的研究训练为我打下了坚实的基础，特别是在使用SAS、Stata等统计软件进行数据分析方面，为我日后攻读博士学位提供了强有力的支撑。同时，IFAS也让我意识到“细节”在学术研究中的重要性，这种严谨的态度至今仍对我的职业发展起着非常积极的作用。

The experiences I gained at IFAS have greatly influenced my PhD studies and current career. The institute instilled in me a strong foundation in rigorous research, particularly in data analysis using statistical software such as SAS and Stata. This important skill has made me more productive during my PhD studies. Moreover, IFAS taught me the value of paying attention to details, which continues to benefit me in my career.

值此IFAS建院20周年之际，我衷心祝贺IFAS生日快乐！我始终珍惜在IFAS度过的宝贵时光，也将这段对我产生深远影响的经历铭记于心。我坚信，IFAS将继续培养出活跃于会计与金融领域的优秀人才，无论投身学术界还是实务界，无论服务于公共机构还是企业一线，都将成为推动行业进步的重要力量。最后，我想对正在IFAS求学的同学们说：你们的选择是极为明智的，希望你们珍惜在IFAS的学习时光，不断努力，不负自己，不负家人，不负学院的期望！IFAS，20周年生日快乐！

I wish all the IFAS family a hearty congratulations on this 20th anniversary! I always appreciate my time at IFAS and the valuable life-changing experiences I gained. I have no doubts that our institute will continue to produce scholars who will shape the world of accounting and finance, whether in academia or in industry, and whether in the public or private sector.To all current students of IFAS, your decision to study at IFAS is one of the best you could ever make. Continue to make the most out of your limited time at IFAS and continue to study hard and make yourself, family and IFAS proud.Happy 20th anniversary, IFAS…!

文：Emmanuel Ofosu

图：Emmanuel Ofosu