U. E. Eshiet is a Lecturer I and currently the Examination Officer of the Department of Accounting, Akwa Ibom State University, Nigeria.  He has also served as the Head of Department of Accounting of Akwa Ibom State University, Nigeria.  He received his B.B.A., MBA and M.Sc. from University of Houston - Downtown, University of Phoenix - Arizona and Michael Okpara University of Agriculture - Umudike respectively and currently a Doctoral Student (Accounting) at Michael Okpara University of Agriculture -Umudike.  U. E. Eshiet is an active author on the subjects of Accounting Ethics and Accounting Theory and has published in a variety of journals including International Journal of Business, Economics and Management, International Journal of Financial Research, AFRA Conference Book of Proceedings, AKSU Journal of Social and Management Sciences, AKSU Journal of Management Sciences and Journal of Association of National Accountants of Nigeria.  U. E. Eshiet is also the Managing Director and Chief Executive Officer of Izara Petroleum Company Ltd. and Beltway Nigeria Ltd.

Eshiet, U. E. 2015).  Ethical perspectives on social responsibility: An evaluation.  AKSU Journal of Social and Management Sciences, 1(1), 69-80.

Eshiet, U. E. (2017).  Implications of accountants’ unethical behavior and corporate failures.  International Journal of Business, Economics and Management, 4(4), 82-94.

Nmesirionye, J. A., Okezie, S. O. & Eshiet, U. E. (2021).  Effect of employee cost on financial performance of commercial banks in Nigeria.  AFRA Conference Book of Proceedings, 11(2), 563-577.

Eshiet, U. E., Nmesirionye, J. A., Okezie, S. O. & Ekwe, M. C. (2021). Corporate governance attributes and tax sheltering: Empirical evidence from listed non-financial firms in Nigeria.  AFRA Conference Book of Proceedings, 11(2), 609-627.

Eze, C. U., Ebe, E. C., Okwo, I. M., Ibeabuchi-Ani, O., Odume, M. S., Godspower, J. O., Nmesirionye, J. O. Obiekwe, C. J. & Eshiet, U. E. (2022).  Effect of capability component of fraud theory on fraud risk management in Nigerian banks.  International Journal of Financial Research, 13(1), 90-95.