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 Corporate Fraud

Journal Article ,
Usman, M. ., E, G. ., Agyei-Boapeah, H. ., & Yin, J. . (2025). Returnee Directors and Corporate Fraud. Review of Accounting Studies. (Original work published)
Google scholar Link
https://scholar.google.com/citations?view_op=view_citation&hl=en&user=Z2ij3Y0AA…

Do women directors influence CEO performance-induced turnover in China?

Journal ,
F., U. ., E, G. ., Gull, A. ., Usman, M. ., Javed, M. ., & V., T. . (2025). Do women directors influence CEO performance-induced turnover in China?.

Returnee Directors and Green Innovation

Journal Article ,
V., T. ., E, G. ., & M., U. . (2024). Returnee Directors and Green Innovation. Journal of Business Research, 174. (Original work published 2024)
Google scholar Link
https://doi.org/10.1016/j.jbusres.2023.114369

Does board ethnic diversity affect IFRS disclosures?

Journal Article ,
V., T. . (2024). Does board ethnic diversity affect IFRS disclosures?. Journal of Accounting Literature. (Original work published)
Google scholar Link
https://www.emerald.com/insight/content/doi/10.1108/JAL-03-2024-0043/full/html

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

Journal Article ,
The effect of corruption on microfinance loan portfolio: A semiparametric analysis. (2023). Economics of Transition and Institutional Change 31 (1), 241-268, 2023.
Google scholar Link
https://scholar.google.com/citations?view_op=view_citation&hl=en&user=Z2ij3Y0AA…

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

Journal ,
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

Journal ,
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

Returnee directors and cost of debt, Journal of Business Research

Journal ,
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

Journal Article ,
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.
Google scholar Link
https://scholar.google.com/citations?view_op=view_citation&hl=en&user=Z2ij3Y0AA…

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

Journal Article ,
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.
Google scholar Link
https://scholar.google.com/citations?view_op=view_citation&hl=en&user=Z2ij3Y0AA…

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

Journal Article ,
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.
Google scholar Link
https://scholar.google.com/citations?view_op=view_citation&hl=en&user=Z2ij3Y0AA…

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

Journal Article ,
Religiosity, borrower gender and loan losses in microfinance institutions: A global evidence. (2021). Review of Quantitative Finance and Accounting 57, 657-692, 2021.
Google scholar Link
https://scholar.google.com/citations?view_op=view_citation&hl=en&user=Z2ij3Y0AA…

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

Journal Article ,
National culture and women managers: evidence from microfinance institutions around the world. Business & Society, 60(6), pp.1387-1430. (2021). Business and Society.
Google scholar Link
https://scholar.google.com/citations?view_op=view_citation&hl=en&user=Z2ij3Y0AA…

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

Journal Article ,
Managerial entrenchment and payout policy: A catering effect. International Review of Financial Analysis, 73, p.101600. (2021). International Review of Financial Analysis.
Google scholar Link
https://scholar.google.com/citations?view_op=view_citation&hl=en&user=Z2ij3Y0AA…

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

Journal Article ,
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.
Google scholar Link
https://scholar.google.com/citations?view_op=view_citation&hl=en&user=Z2ij3Y0AA…

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

Journal Article ,
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.
Google scholar Link
https://scholar.google.com/citations?view_op=view_citation&hl=en&user=Z2ij3Y0AA…

Boardroom gender diversity and CEO pay deviation: Australian evidence

Journal Article ,
Boardroom gender diversity and CEO pay deviation: Australian evidence. (2020). Accounting and Finance, 2020.
Google scholar Link
https://scholar.google.com/citations?view_op=view_citation&hl=en&user=Z2ij3Y0AA…

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

Journal Article ,
The value of discretion in Africa: Evidence from acquired intangible assets under IFRS 3. (2020). The International Journal of Accounting 55 (02), 2050008, 2020.
Google scholar Link
https://scholar.google.com/citations?view_op=view_citation&hl=en&user=Z2ij3Y0AA…

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

Journal Article ,
The asymmetric role of corporate governance in CEO pay determination: evidence from South Africa. (2020). Applied Economics 52 (7), 671-693, 2020.
Google scholar Link
https://scholar.google.com/citations?view_op=view_citation&hl=en&user=Z2ij3Y0AA…

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

Journal Article ,
Buffer capital, loan portfolio quality and the performance of microfinance institutions: A global analysis. (2019). Journal of Financial Stability 44, 100691, 2019.
Google scholar Link
https://scholar.google.com/citations?view_op=view_citation&hl=en&user=Z2ij3Y0AA…

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

Journal Article ,
The simultaneous disclosure of shareholder and stakeholder corporate governance practices and their antecedents. (2019). International Journal of Finance & Economics 24 (1), 260-287, 2019.
Google scholar Link
https://scholar.google.com/citations?view_op=view_citation&hl=en&user=Z2ij3Y0AA…

Boardroom Gender Diversity and CEO Pay Deviation: An Australian Evidence

Journal Article ,
Boardroom Gender Diversity and CEO Pay Deviation: An Australian Evidence. (2018). 9th Conference on Financial Markets and Corporate Governance (FMCG), 2018.
Google scholar Link
https://scholar.google.com/citations?view_op=view_citation&hl=en&user=Z2ij3Y0AA…

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

Journal Article ,
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.
Google scholar Link
https://scholar.google.com/citations?view_op=view_citation&hl=en&user=Z2ij3Y0AA…

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

Journal Article ,
Firm Characteristics, Shareholder Sophistication and the Incidence of a ‘First Strike’Under the ‘Two Strikes’ Rule in Australia. (2018). Australian Accounting Review, 2018.
Google scholar Link
https://scholar.google.com/citations?view_op=view_citation&hl=en&user=Z2ij3Y0AA…

Net trade credit: what are the determinants?

Journal Article ,
Net trade credit: what are the determinants?. (2017). International Journal of Managerial Finance 13 (3), 246-266, 2017.
Google scholar Link
https://scholar.google.com/citations?view_op=view_citation&hl=en&user=Z2ij3Y0AA…

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

Journal Article ,
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.
Google scholar Link
https://scholar.google.com/citations?view_op=view_citation&hl=en&user=Z2ij3Y0AA…

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

Journal Article ,
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.
Google scholar Link
https://scholar.google.com/citations?view_op=view_citation&hl=en&user=Z2ij3Y0AA…

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

Journal Article ,
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.
Google scholar Link
https://scholar.google.com/citations?view_op=view_citation&hl=en&user=Z2ij3Y0AA…

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

Journal Article ,
UNDERPAYMENT VERSUS OVERPAYMENT: HOW DOES CORPORATE GOVERNANCE QUALITY AFFECT CEO PAY?.
Google scholar Link
https://scholar.google.com/citations?view_op=view_citation&hl=en&user=Z2ij3Y0AA…

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