About
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.
Recent conferences
Owusu, A., Boahen, E. O., Zalata, A., & Elamer, A. A. (2023). Does Firm-Level Pollution Affect Earnings Management? European Evidence. Presented at the 45th Annual Congress of the European Accounting Association - Aalto University, Espoo, Finland (May 24-26, 2023).
Owusu, A., Boahen, E. O., Zalata, A., & Elamer, A. A. (2023). The Impact of Environmental Pollution on Firm Behaviour and Earnings Management. Presented at the British Accounting and Finance Association Annual Conference 2023 – University of Sheffield, Sheffield (April 17-19, 2023).
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).
Recent publications
Owusu, A., Kwabi, F., Owusu-Mensah, R., & Elamer, A. A. (Accepted/In press). Lead independent director, managerial risk-taking and cost of debt: Evidence from UK. Journal of International Accounting, Auditing and Taxation.
Owusu, A., & Zalata, A. (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. O., Ezeani, E., Owusu, A., Wonu, C., & Hu, W. (2023). The impact of media on tourism development and income inequality. Journal of Sustainable Tourism, 1-18.
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.
Owusu, A., Zalata, A., Omoteso, K., & 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., & Owusu, A. (2022). Environmental performance and corporate innovation in China: The moderating impact of firm ownership. Technological Forecasting and Social Change, 184, 121990.
Ejiogu, A., Okechukwu, O., Ejiogu, C., Owusu, A., & Adeola, O. (2022). Determinants of informal entrepreneurship in Africa. International Journal of Entrepreneurship and Small Business, 45(1), 35-61.
Elamer, A. A., Ntim, C. G., Abdou, H., Owusu, A., Elmagrhi, M., & Ibrahim, A. (2021). Are bank risk disclosures informative? Evidence from debt markets. International Journal of Finance and Economics, 26(1), 1270-1298.
Khatib, S. F., Abdullah, D. F., Elamer, A., Yahaya, I. S., & Owusu, A. (2021). Global trends in board diversity research: A bibliometric view. Meditari Accountancy Research.
Owusu, A. (2021). Revisiting the relationship between board practices and firm performance. Corporate Board: Roles, Duties and Composition, 17(1), 60-68.
Acquah-Andoh, E., Ike, O., Ifelebuegu, A. O., & Owusu, A. (2020). The fiscal regime for UK shale gas: Analysing the impacts of pad allowance on shale gas investments. Energy Policy, 146, 111743.
Acquah-Andoh, E., Putra, H. A., Ifelebuegu, A. O., & Owusu, A. (2019). Coalbed methane development in Indonesia: Design and economic analysis of upstream petroleum fiscal policy. Energy Policy, 131, 155-167.
Owusu, A., & Weir, C. (2018). Agency costs, ownership structure and corporate governance mechanisms in Ghana. International Journal of Accounting, Auditing and Performance Evaluation, 14(1), 63-84.
Owusu, A., Holmes, M., & Agyemang, J. (2017). The performance consequences of board structure changes: Evidence from Ghana. Corporate Ownership and Control, 15(1-2), 421-434.
Owusu, A., & Weir, C. (2016). The governance-performance relationship: Evidence from Ghana. Journal of Applied Accounting Research, 17(3), 285-310.
Owusu, A. (2016). What drives corporate governance in emerging market economies? Evidence from Ghana. Journal of Developing Areas, 50(4), 97-111.
