Andrews Owusu is an Associate Professor in Accounting at the University of Derby, UK. He has previously worked across three UK HEIs in various capacities, including, Lecturer in Accountancy, Senior Lecturer in Accounting and Associate Professor in Accounting. Before moving to academia, he worked in different accounting roles in the private sector. He is a Fellow of the Association of Chartered Certified Accountants (FCCA) and a Senior Fellow of the Higher Education Academy (SFHEA), with extensive experience in teaching in higher education. He also has experience in developing and reviewing undergraduate/postgraduate programme to successful accreditation or re-accreditation by the professional accountancy bodies. He has served as an elected Academic Council member of the Robert Gordon University.
His research expertise and interests are in the area of accounting and corporate governance with particular focus on corporate governance and financial reporting, the intersection of auditor characteristics and audit outcomes, accounting in the extractive industries, and the market-based research. He has published widely in the leading peer-reviewed international journals such as Journal of Business Ethics, Review of Quantitative Finance and Accounting, Journal of International Accounting, Auditing and Taxation, International Journal of Finance and Economics, Technological Forecasting and Social Change, among others. He has supervised four PhD candidates to completion and examined multiple theses (PhD) in both nationally and internationally. He will also consider research proposals that are aligned with his research expertise and interests from prospective PhD candidates.
In the larger academic community, he serves as a Section Editor of Journal of Applied Accounting Research and Editorial Board Member of Journal of Governance and Regulation. He has also served as an Ad-hoc Reviewer for a number of leading international journals.
Teaching responsibilities
Corporate reporting
Financial reporting
Financial Accounting
Research interests
Accounting
Corporate governance
Earnings quality
Earnings management
Membership of professional bodies
Fellow of the Association of Chartered Certified Accountants
Senior Fellow of the Higher Education Academy
The British Accounting and Finance Association
The European Accounting Association
Qualifications
PhD in Accounting - Robert Gordon University
MBA Management - Robert Gordon University
BA (Hons) Accounting and Finance - University of East London
Recent conferences
Owusu, A., Holmes, M., Omoteso, K., & Zalata, A. (2019). Conflict or Convergence: The Impact of Brexit on Auditing Regulation in the UK. Presented at the British Accounting and Finance Association Annual Conference 2019 – University of Birmingham, Birmingham (April 8-10, 2019).
Owusu, A., Zalata, A., Omoteso, K., & Makarem, N. (2018). Do Female Auditors Mitigate Earnings Management? Evidence from the UK. Presented at 12th Interdisciplinary Perspectives on Accounting Conference – University of Edinburgh, Edinburgh (July 11-13, 2018).
Owusu, A., & Zalata, A. (2018). Does Mandatory Audit Partner Rotation Matters to the Debt Market Participants? Evidence from UK. Presented at the 41st Annual Congress of the European Accounting Association - Bocconi University, Milan, Italy (30 May-1st June, 2018).
Owusu, A., & Zalata, A. (2018). Debt Market Consequences of Mandatory Audit Partner Rotation. Presented at the British Accounting and Finance Association 2018 Annual Conference - Central Hall Westminster, London (April 9-11, 2018).
Owusu, A., Holmes, M., & Agyemang, J. (2017). The performance consequences of board structure changes: Evidence from Ghana.Presented at the International Conference Corporate Governance and Company Performance: Exploring Challenging Issues – Lisbon, Portugal (October 26, 2017).
Agyemang, J., Jayasinghe, K., & Owusu, A. (2017). Assessing the potential of TMOP-informed MACS towards strategic development of organisation in less developed countries: Evidence from Ghana – Presented at the British Accounting and Finance Association Conference 2017 - Herriot Watt University, Edinburgh (April 10-12, 2017).
Zalata, A., Owusu, A., & Boahen, E.O. (2016). Governance Mechanisms and Earnings Management Using Classification Shifting During CEO Tenure. Presented at the International Conference on Accounting, Finance and Financial Institutions Poznan, Poland (October 19-21, 2016).
Zalata, A., Owusu, A., & Boahen, E.O. (2016). CEO Tenure and Earnings management Using Classification Shifting. Presented at the British Accounting and Finance Association Conference University of Bath (March 21-23, 2016).
Owusu, A. (2016). What Drives Corporate Governance Quality in Emerging African Economies? Evidence from Ghana, Australia-Middle East Conference on Business and Social Sciences 2016, Dubai In Partnership with The Journal of Developing Areas (The JDA, USA) (April 17-18, 2016).
Owusu, A., & Weir, C. (2014).Agency Costs, Ownership Structure and Corporate Governance Changes on the Ghana Stock Exchange. Presented at IMRA-Kean University Conference, NJ, USA (May 29-31, 2014).
Owusu, A., & Weir, C. (2014). The Governance-Performance Relationship: Evidence from Ghana.Presented at the British Accounting and Finance Association 50th Anniversary Conference at the London School of Economics, London (April 14-16, 2014).
Additional interests and activities
Funded Research Project
£9,595 (2016) - Pump Prime Project as PI, “Conflict or Convergence: The Impact of Brexit on Accounting and Auditing Regulation”.
Editorial Work
Section Editor - Journal of Applied Accounting Research
Editorial Board Member - Journal of Governance and Regulation
Owusu, A., Kwabi, F., Ezeani, E., & Owusu-Mensah, R. (2022). CEO tenure and cost of debt. Review of Quantitative Finance and Accounting, 59(2), 507-544.
