Dr Andrews Owusu

About

I am an Associate Professor in Accounting and 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 has experience in developing and reviewing undergraduate/postgraduate programmes to successful accreditation or re-accreditation by professional accountancy bodies.

I am currently a member of the Research Degree Committee and Research Ethics Committee at Derby International Business School. I have previously served as an elected Academic Council member of the Robert Gordon University. I have also mentored academics both nationally and internationally.

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 been published widely in leading peer-reviewed international journals such as The British Accounting Review, Journal of Accounting Literature, Journal of International Accounting, Auditing and Taxation, Review of Quantitative Finance and Accounting, Long Range Planning, Journal of Business Ethics, Technological Forecasting and Social Change, among others. I have supervised a number of 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
Sustainable and responsible business

Recent publications

Owusu, A., Hu, W., Kwabi, F., & Omoteso, K. (2026). Do monitoring or advisory lead independent directors with financial expertise matter to managerial opportunism? Journal of International Accounting, Auditing and Taxation, 100752. (AJG 3*)
Owusu, A., Atif, M., Holmes, M. D. & Omoteso, K. (2025). Audit fees-audit quality relationship: Does employee board representation matter? The British Accounting Review, 101766. (AJG 3*)
Owusu, A., Omoteso, K., Gyimah, D., & Ejiogu, A. (2025). Are lead independent directors greener? Evidence from climate change commitment and ESG performance. Journal of Accounting Literature, 1-27. (AJG 3*)
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, 57, 100650. (AJG 3*)
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. (AJG 4*)
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, 1-29. (AJG 3*)
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. (AJG 3*)
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. (AJG 3*)
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. (AJG 3*)
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, 31(9), 2062-2079. (AJG 3*)
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. (AJG 3*)
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. (AJG 3*)
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. (AJG 3*)
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. (AJG 2*)
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. (AJG 3*)
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. (AJG 1*)
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. (AJG 2*)
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. (AJG 2*)
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. (AJG 2*)
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. (AJG 2*)
Owusu, A. (2016). What drives corporate governance in emerging market economies? Evidence from Ghana. Journal of Developing Areas, 50(4), 97-111. (AJG 1*)

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 - 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)

International experience

Visiting Professor, Takoradi Technical University, Faculty of Business Studies, Department of Accounting and Finance, Ghana.
Visiting Foreing Expert, leading a team at the University of Mines and Technology (UMaT) to develop a reference framework to systematically assess the economic, social, and environmental impacts of the Community Mining Scheme policy in Ghana.
External Assessor - Ghana Institute of Management and Public Administration (GIMPA), Ghana.
External Examiner, Lincoln University, New Zealand.

Teaching responsibilities

Corporate reporting (Level 7)
Advanced Research Methods (Level 7)
Financial reporting (Level 6)
Financial Accounting (Level 5)
Management Accounting (Level 6)

Additional interests and activities

Funded Research Project

2026 – British Council Going Global Partnerships Research Environments grant (as Co-I), “Strengthening Research Capacity for Safe and Inclusive Campuses: Advancing Gender Equality through a UK–Pakistan Partnership.”
2025 – International Growth Centre Research Grant (as PI), “Transition from galamsey to community gold mining: Unravelling the conditions for sustainable rural development in Ghana”.
2025 – British Academy/Leverhulme Small Research Grant (as Co-I), “Modern slavery practice in the global apparel supply chain: developing an accountability framework for slave-free apparel production and sourcing”.
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