Accounting, Accountability and Ethics Research Cluster

The Accounting, Accountability and Ethics Research Cluster researches issues across all areas of the discipline/profession. Many accountancy issues require investigation to understand and evaluate their contribution to the field. This is because accounting figures often present meaning and connotations from their underlying transaction and the behavioural tendencies of those presenting the final figures. 

These connotations have implications for internal and external decision-making functions, warranting research which offers solutions to organisational problems. This is to aid growth and sustainability from the perspective of relevant stakeholders. 

We research these themes across private, public and charity sector organisations. We use qualitative, quantitative and mixed-method approaches in our research. We also engage in interdisciplinary research with our colleagues in the business school.

Our aims

The aims of the research cluster are:

Research Cluster Team

Our research

We research and investigate all areas of accounting including:

We look into the disclosure and transparency of information when these issues arise within organisations which helps them with planning and coordination. We also look at how the information affects society at large.

We are particularly interested in investigating the value relevance of what constitutes accounting information, whether qualitative or quantitative. We are experts in pedagogic, applied and industrial research that can solve planning, accounting and business problems.


We examine issues around factors that shape and will continue to shape accounting numbers:

Corporate Governance

We research issues in corporate governance. In particular, we are interested in how it and its mechanisms shape and reshape organisation performance, growth and sustainability.

We explore various sentiments but sometimes conflicting stances/claims around CG influence and how it shapes accounting information and organisational outcomes.

Corporate Social Responsibility

We have expertise that enables us to examine a wide range of issues in corporate social responsibility (CSR) both from theoretical and practical perspectives. In particular, we are interested in sustainability issues and their impact on accounting numbers and accounting information. We also look at how these, in turn, impact stakeholders and the society at large.


Ethical issues and what they portend for the accounting profession are of interest to us.

Join us

If you are interested in joining this research centre, want to find out more or are interested in applying for a PhD in this area, please contact Professor Sina Yekini or Dr Andrews Owusu.


  • Owusu, A. and Zalata, A.M., 2023. Credit rating agency response to appointment of female audit partners: Evidence from the UK. Journal of International Accounting, Auditing and Taxation, 50, 100525.
  • Kwabi, F., Ezeani, E., Owusu, A., Wonu, C. and Hu, W., 2023. The impact of the media on tourism development and income inequality. Journal of Sustainable Tourism, pp.1-18.
  • Owusu, A., Kwabi, F., Ezeani, E. and Owusu-Mensah, R., 2022. CEO tenure and cost of debt. Review of Quantitative Finance and Accounting, 59(2), pp.507-544.
  • Owusu, A., Zalata, A.M., Omoteso, K. and Elamer, A.A., 2022. Is there a trade-off between accrual-based and real earnings management activities in the presence of (fe) male auditors? Journal of Business Ethics, 175(4), 815-836.
  • Ullah, F., Jiang, P., Elamer, A.A. and Owusu, A., 2022. Environmental performance and corporate innovation in China: The moderating impact of firm ownership. Technological Forecasting and Social Change, 184, 121990.
  • Alam, A., Du, A.M., Rahman, M., Yazdifar, H. and Abbasi, K., 2022. SMEs respond to climate change: Evidence from developing countries. Technological Forecasting and Social Change, 185, 122087.
  • Ambilichu, C.A., Omoteso, K. and Yekini, L.S., 2022. Strategic leadership and firm performance: The mediating role of ambidexterity in professional services small‐and medium‐sized enterprises. European Management Review, p. 1-19.
  • Abdou, H.A., Ellelly, N.N., Elamer, A.A., Hussainey, K. and Yazdifar, H., 2021. Corporate governance and earnings management nexus: Evidence from the UK and Egypt using neural networks. International Journal of Finance & Economics, 26(4), pp.6281-6311.
  • Alhababsah, S. and Yekini, S., 2021. Audit committee and audit quality: An empirical analysis considering industry expertise, legal expertise and gender diversity. Journal of International Accounting, Auditing and Taxation, 42, 100377.
  • Abdelsalam, O., Chantziaras, A., Ibrahim, M. and Omoteso, K., 2021. The impact of religiosity on earnings quality: International evidence from the banking sector. The British Accounting Review, 53(6), 100957.
  • Yekini, K.C., Omoteso, K. and Adegbite, E., 2021. CSR communication research: A theoretical-cum-methodological perspective from semiotics. Business & Society, 60(4), pp.876-908.
  • Kamal, Y., 2021. Social responsibility-related governance disclosure: exploration of managerial perspective in a developing country. Pacific Accounting Review, 33(4), pp.435-458.
  • Kamal, Y., 2021. Stakeholders expectations for CSR-related corporate governance disclosure: evidence from a developing country. Asian Review of Accounting, 29(2), pp.97-127.
  • Elnahass, M., Omoteso, K., Salama, A. and Trinh, V.Q., 2020. Differential market valuations of board busyness across alternative banking models. Review of Quantitative Finance and Accounting, 55, pp.201-238.
  • Alam, A., Uddin, M., Yazdifar, H., Shafique, S. and Lartey, T., 2020. R&D investment, firm performance and moderating role of system and safeguard: Evidence from emerging markets. Journal of Business Research, 106, pp.94-105.
  • Alam, A., Uddin, M. and Yazdifar, H., 2019. Institutional determinants of R&D investment: Evidence from emerging markets. Technological Forecasting and Social Change, 138, pp.34-44.