Andrews Owusu


NameAndrews Owusu
Job titleAssociate Professor in Accounting
Research instituteCollege of Business, Law and Social Sciences
ORCIDhttps://orcid.org/0000-0002-9910-3610

Research outputs

Why do female lead auditors charge a fee premium? Evidence from the UK audit market

Owusu, A., O'Sullivan, N., Kwabi, F. and 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, pp. 1-14. https://doi.org/10.1016/j.intaccaudtax.2024.100650

New blood brings change: Exploring the link between rookie independent directors and corporate cash holdings

Ullah, F., Owusu, A. and Elamer, A.A 2024. New blood brings change: Exploring the link between rookie independent directors and corporate cash holdings. Long Range Planning. 57 (4), pp. 1-22. https://doi.org/10.1016/j.lrp.2024.102451

Impacts of cross-border equity portfolio flow and central bank transparency on financial development: the role of economic freedom and international bonds

Kwabi, F., Wonu, C., Ezeani, E., Owusu, A. and Leone, V. 2024. Impacts of cross-border equity portfolio flow and central bank transparency on financial development: the role of economic freedom and international bonds. International Journal of Finance and Economics. pp. 1-29. https://doi.org/10.1002/ijfe.2947

The impact of political uncertainty on the cost of capital

Kwabi, F., Owusu, A., Ezeani, E. and Boateng, A. 2024. The impact of political uncertainty on the cost of capital. Review of Quantitative Finance and Accounting. pp. 1-33. https://doi.org/10.1007/s11156-023-01236-2

Lead independent director, managerial risk-taking, and cost of debt: Evidence from UK

Owusu, A., Kwabi, F., Owusu-Mensah, R. and Elamer, A. A. 2023. Lead independent director, managerial risk-taking, and cost of debt: Evidence from UK. Journal of International Accounting, Auditing and Taxation. 52, pp. 1-13. https://doi.org/10.1016/j.intaccaudtax.2023.100576

Credit rating agency response to appointment of female audit partners: Evidence from the UK

Owusu, A. and 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, pp. 1-18. https://doi.org/10.1016/j.intaccaudtax.2023.100525

The impact of the media on tourism development and income inequality

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. 1-33. https://doi.org/10.1080/09669582.2023.2166516

Environmental performance and corporate innovation in China: The moderating impact of firm ownership

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, pp. 1-17. https://doi.org/10.1016/j.techfore.2022.121990

CEO tenure and cost of debt

Owusu, A., Kwabi, F., Ezeani, E. and Owusu-Mensah, R. 2022. CEO tenure and cost of debt. Review of Quantitative Finance and Accounting. 227, pp. 1-38. https://doi.org/10.1007/s11156-022-01050-2
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