Dr Andrews Owusu

About

I am an Associate Professor in Accounting and Co-Lead of the Accounting, Accountability and Ethics Research Group at the University of Derby, UK. I have 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, I worked in different accounting roles in the private sector. I am 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. I also have experience in developing and reviewing undergraduate/postgraduate programmes for successful accreditation or re-accreditation by professional accountancy bodies. I have served as an elected Academic Council member of the Robert Gordon University.

My research expertise and interests are in the area of accounting and corporate governance with a particular focus on corporate governance and financial reporting, the intersection of auditor characteristics and audit outcomes, accounting in the extractive industries, and market-based research. I have published widely in 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. I have supervised four PhD candidates to completion and examined multiple theses (PhD) both nationally and internationally. I will also consider research proposals that are aligned with his research expertise and interests from prospective PhD candidates.

In the larger academic community, I serve as a Section Editor of Journal of Applied Accounting Research and Editorial Board Member of Journal of Governance and Regulation. I have also served as an Ad-hoc Reviewer for a number of leading international journals.

Research interests

Accounting
Corporate governance
Earnings quality
Earnings management

Recent publications

Owusu, A., O’Sullivan, N., Kwabi, F. & Holmes, M. (2024) Why do female lead auditors charge a fee premium? Evidence from the UK audit market. Journal of International Accounting, Auditing and Taxation - Forthcoming
Ullah, F., Owusu, A., Elamer, A. A. (2024). New blood brings change: Exploring the link between rookie independent directors and corporate cash holdings. Long Range Planning, 57(4), 102451.
Kwabi, F. O., Wonu, C., Ezeani, E., Owusu, A., & Leone, V. (2024). Financial development, international equity portfolio diversification, central bank transparency, foreign debt flow, and economic freedom. International Journal of Finance and Economics – In press.
Kwabi, F., Owusu, A., Ezeani, E., & Boateng, A. (2024). The impact of political uncertainty on the cost of capital. Review of Quantitative Finance and Accounting, 62, 1397–1429.
Owusu, A., Kwabi, F., Owusu-Mensah, R., & Elamer, A. A. (2023). Lead independent director, managerial risk-taking and cost of debt: Evidence from UK. Journal of International Accounting, Auditing and Taxation, 53, 100576
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

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., Boahen, E. O., Zalata, A., & Elamer, A. A. (2023). Does Firm-Level Pollution Affect Earnings Management? European Evidence. Presented at the 45^th 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 12^th 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 41^st Annual Congress of the European Accounting Association - Bocconi University, Milan, Italy (30 May-1^st 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 50^th Anniversary Conference at the London School of Economics, London (April 14-16, 2014)

Teaching responsibilities

Corporate reporting
Financial reporting
Financial Accounting
Management Accounting

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