Dr. Ernest Gyapong

Associate Professor of Accounting

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Bio

Ernest joined Alfaisal University in January 2023.  He has previously held faculty positions at Zayed University, Abu Dhabi and  Massey University, New Zealand. He earned his Ph.D. in accounting from Griffith University(Australia) in August 2016. He also has an MSc degree in international finance from the University of Dundee (United Kingdom) as well as a bachelor's degree in accounting from the University of Cape Coast(Ghana). Ernest is a professional accountant and a full member of CPA- Australia. He has research interests in corporate finance and governance, international accounting and financial institutions. He has published extensively in several reputable international journals.

Publications

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Returnee Directors and Green Innovation

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V., T. ., E, G. ., & M., U. . (2024). Returnee Directors and Green Innovation. Journal of Business Research, 174. (Original work published 2024)

Does board ethnic diversity affect IFRS disclosures?

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V., T. . (2024). Does board ethnic diversity affect IFRS disclosures?. Journal of Accounting Literature. (Original work published)

Returnee directors and cost of debt, Journal of Business Research

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Returnee directors and cost of debt, Journal of Business Research. (2023). Retrieved from https://www.sciencedirect.com/science/article/abs/pii/S0148296323004770

International financial reporting standards, domestic debt finance and institutional quality: Evidence from developing countries

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International financial reporting standards, domestic debt finance and institutional quality: Evidence from developing countries. (2023). International Journal of Finance & Economics 28 (3), 2915-2936, 2023.

The effect of corruption on microfinance loan portfolio: A semiparametric analysis

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The effect of corruption on microfinance loan portfolio: A semiparametric analysis. (2023). Economics of Transition and Institutional Change 31 (1), 241-268, 2023.

Internal audit in microfinance institutions- evidence from transitional and developing economies, Economics of Transition and Institutional Change

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Internal audit in microfinance institutions- evidence from transitional and developing economies, Economics of Transition and Institutional Change. (2023). https://doi.org/10.1111/ecot.12382

Analyses of unintended consequences of IAS 12 on deferred income taxes, China Accounting and Finance Review

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Analyses of unintended consequences of IAS 12 on deferred income taxes, China Accounting and Finance Review. (2023). https://doi.org/doi/10.1108/CAFR-08-2022-0098/full/html

Female CEOs and core earnings quality: New evidence on the ethics versus risk-aversion puzzle

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Female CEOs and core earnings quality: New evidence on the ethics versus risk-aversion puzzle. (2022). Business and the Ethical Implications of Technology, 209-228, 2022.

Religiosity, borrower gender and loan losses in microfinance institutions: A global evidence

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Religiosity, borrower gender and loan losses in microfinance institutions: A global evidence. (2021). Review of Quantitative Finance and Accounting 57, 657-692, 2021.

National culture and women managers: evidence from microfinance institutions around the world. Business & Society, 60(6), pp.1387-1430.

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National culture and women managers: evidence from microfinance institutions around the world. Business & Society, 60(6), pp.1387-1430. (2021). Business and Society.

Managerial entrenchment and payout policy: A catering effect. International Review of Financial Analysis, 73, p.101600.

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Managerial entrenchment and payout policy: A catering effect. International Review of Financial Analysis, 73, p.101600. (2021). International Review of Financial Analysis.

Board gender diversity and dividend policy in Australian listed firms: the effect of ownership concentration

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Board gender diversity and dividend policy in Australian listed firms: the effect of ownership concentration. (2021). Asia Pacific Journal of Management 38, 603-643, 2021.

Boardroom gender diversity and CEO pay deviation: Australian evidence

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Boardroom gender diversity and CEO pay deviation: Australian evidence. (2020). Accounting and Finance, 2020.

The value of discretion in Africa: Evidence from acquired intangible assets under IFRS 3

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The value of discretion in Africa: Evidence from acquired intangible assets under IFRS 3. (2020). The International Journal of Accounting 55 (02), 2050008, 2020.

The asymmetric role of corporate governance in CEO pay determination: evidence from South Africa

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The asymmetric role of corporate governance in CEO pay determination: evidence from South Africa. (2020). Applied Economics 52 (7), 671-693, 2020.

Board gender diversity and environmental, social, and economic value creation: Does family ownership matter?. Business Strategy and the Environment, 29(3), pp.1268-1284.

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Board gender diversity and environmental, social, and economic value creation: Does family ownership matter?. Business Strategy and the Environment, 29(3), pp.1268-1284. (2020). Business Strategy and the Environment.

Corporate voluntary greenhouse gas reporting: Stakeholder pressure and the mediating role of the chief executive officer

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Corporate voluntary greenhouse gas reporting: Stakeholder pressure and the mediating role of the chief executive officer. (2020). Business Strategy and the Environment 29 (4), 1666-1683, 2020.

The simultaneous disclosure of shareholder and stakeholder corporate governance practices and their antecedents

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The simultaneous disclosure of shareholder and stakeholder corporate governance practices and their antecedents. (2019). International Journal of Finance & Economics 24 (1), 260-287, 2019.

Buffer capital, loan portfolio quality and the performance of microfinance institutions: A global analysis

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Buffer capital, loan portfolio quality and the performance of microfinance institutions: A global analysis. (2019). Journal of Financial Stability 44, 100691, 2019.

Product differentiation, market dynamics and the value relevance of trade payables: Evidence from UK listed firms

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Product differentiation, market dynamics and the value relevance of trade payables: Evidence from UK listed firms. (2018). Journal of Contemporary Accounting & Economics 14 (3), 235-253, 2018.

Firm Characteristics, Shareholder Sophistication and the Incidence of a ‘First Strike’Under the ‘Two Strikes’ Rule in Australia

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Firm Characteristics, Shareholder Sophistication and the Incidence of a ‘First Strike’Under the ‘Two Strikes’ Rule in Australia. (2018). Australian Accounting Review, 2018.

Boardroom Gender Diversity and CEO Pay Deviation: An Australian Evidence

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Boardroom Gender Diversity and CEO Pay Deviation: An Australian Evidence. (2018). 9th Conference on Financial Markets and Corporate Governance (FMCG), 2018.

Board diversity, corporate governance quality and excess CEO pay: evidence from South Africa

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Board diversity, corporate governance quality and excess CEO pay: evidence from South Africa. (2017). International Journal of Corporate Governance 8 (3-4), 175-204, 2017.

Net trade credit: what are the determinants?

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Net trade credit: what are the determinants?. (2017). International Journal of Managerial Finance 13 (3), 246-266, 2017.

Towards a'Hybrid'African Corporate Governance Model: Evidence from Post Apartheid South Africa

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Towards a’Hybrid’African Corporate Governance Model: Evidence from Post Apartheid South Africa. (2016). Gyapong, E. TOWARDS A “HYBRID” AFRICAN CORPORATE GOVERNANCE MODEL: EVIDENCE …, 2016.

Do women and ethnic minority directors influence firm value? Evidence from post‐apartheid South Africa

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Do women and ethnic minority directors influence firm value? Evidence from post‐apartheid South Africa. (2016). Journal of Business Finance & Accounting 43 (3-4), 370-413, 2016.

UNDERPAYMENT VERSUS OVERPAYMENT: HOW DOES CORPORATE GOVERNANCE QUALITY AFFECT CEO PAY?

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UNDERPAYMENT VERSUS OVERPAYMENT: HOW DOES CORPORATE GOVERNANCE QUALITY AFFECT CEO PAY?.

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