This article examines Illicit Financial Flows and Development Finance: Transfer Mispricing, Tax Evasion, and Corruption: Towards a Research Agenda with a focused emphasis on Ghana within the field of Business. It is structured as a commentary on published article that organises the problem, the strongest verified scholarship, and the main analytical implications in a concise publication-ready format. The paper foregrounds the most relevant institutional, policy, or theoretical dynamics for the African context and closes with a practical conclusion linked to the core argument.