Stephen Owusu-Ansah, Ph.D.


Ph.D. in Accounting, Middlesex University, London, U.K. (April 1998)
M.Sc. in Project Analysis, Finance and Investment, University of York, York, U.K. (July 1992)
B.Sc. in Administration (Accounting Major), University of Ghana, Legon, Ghana (October 1989)

Professional Qualifications

Microsoft Professional Program for Data Science, Redmond, WA, U.S.A. (January 2019)
Certified Business Manager (CBM), Chicago, Illinois, IL, U.S.A. (January 2002)
Certified Internal Auditor (CIA), Altamonte Springs, FL, U.S.A. (May 2000)


Prof. Owusu-Ansah has international experience in both academia and industry. Before joining Wenzhou-Kean University, Dr. Owusu-Ansah had held full-time professorial positions at Houston Baptist University (U.S.A.), the African University College of Communications (Ghana), Dominion University College (Ghana), the University of Illinois Springfield (U.S.A.), University of Texas Rio Grande Valley (U.S.A.), and King Fahd University of Petroleum and Minerals (Saudi Arabia). He also taught at Queen’s University of Belfast (U.K.) and Middlesex University (U.K.) during the period of his doctoral studies. Further, he had held university administrative positions as Accounting Program Coordinator, Chair, Dean (twice), Acting Provost for Academic Affairs, and Acting Vice President for Academic Affairs. He also worked as a Financial Accountant in his native Ghana and the U.K., and recently as the Lead Consultant at Owusu-Ansah & Associates (U.S.A.)

Dr. Owusu-Ansah has received numerous international awards, honors, and grants for his teaching, research, and community services. These include the Who’s Who Among America’s Teachers of Colleges and Universities (three times), the University of Texas Rio Grande Valley’s Provost Award for International Studies, Best Paper Awards, Highly Commended Paper Award by the Literati Club of Emerald in the U.K., and University of Illinois Springfield’s Scholarly Publication Award (twice).

Dr. Owusu-Ansah is currently the Associate Editor of both the Journal of International Accounting, Auditing and Taxation (U.S.A.) and the Asian Review of Accounting (U.S.A.). He was also the Associate Editor of both Research in Accounting in Emerging Economies (U.K.) and Journal of Accounting in Emerging Economies (U.K.), and had previously served on the editorial boards of The Journal of International Accounting Research (U.S.A.), Journal of Accounting in Emerging Economies (U.K.), Research in Accounting in Emerging Economies (U.K.), and The African Finance Journal (South Africa). Further, he frequently serves as an ad-hoc reviewer for many international blind-refereed scholarly journals in accounting, auditing and ethics.

Dr. Owusu-Ansah is an active member of the American Accounting Association (AAA), the Association of Certified Fraud Examiners (ACFE), Association of Professionals in Business Management (APBM), the British Accounting and Finance Association (BAFA), the European Accounting Association (EAA), International Association for Accounting Education and Research (IAAER), and the Institute of Internal Auditors (IIA).

Dr. Owusu-Ansah, who is a devout Pentecostal/Evangelical Christian, is married with two sons. He enjoys watching the sea, listening to gospel and country music, playing table tennis, reading, watching TV documentaries, and wrestling at his leisure time.

Research Interests

Dr. Owusu-Ansah’s research interests are in the areas of corporate financial accounting and reporting, fraud and forensic accounting, corporate governance, control, ethics and compliance, risk management, and social and environmental accounting and reporting.

Teaching Specialism

Dr. Owusu-Ansah’s primary teaching interests are financial accounting, international accounting, and internal auditing. He has taught the following course in his career:
• Principles of Financial Accounting (Undergraduate and graduate levels)
• Intermediate Financial Accounting I, II, and III (Undergraduate level)
• International Accounting (Undergraduate and graduate levels)
• Internal Auditing (Undergraduate and graduate levels [taught both in-class and online])
• Principles of Managerial Accounting (Undergraduate level)
• Cost Accounting (Undergraduate level)
• Strategic Management Accounting (Graduate level)
• Advanced Financial Accounting (Graduate level)
• Seminar in Research Methodology in Accounting (Doctoral level)

Selected Publications

Zhou, H., Owusu-Ansah, S. and Maggina, A. (2018) “Board of Directors and Audit Committee Characteristics, and Firm Performance: The Case of Greek Companies” Journal of International Accounting, Auditing and Taxation, June, Vol. 31 pp. 20-36. (, [published online on March 29, 2018])

Grougiou, V., Dedoulis, E., Leventis, S. and Owusu-Ansah, S. (2014) “Corporate Social Responsibility and Earnings Management in U.S. Banks”, Accounting Forum, Vol. 38, No. 3, September, pp. 155-169. DOI:10.1016/j.accfor.2014.05.003

Leventis, S., Dimitropoulos, P. and Owusu-Ansah, S. (2013) “Bank Corporate Governance and Accounting Conservatism: Evidence from the Banking Industry”, Corporate Governance: An International Review, Vol. 21, No. 3, May, pp. 264-286. DOI:10.1111/corg.12015

Owusu-Ansah, S. and Ganguli, G. (2010) “Voluntary Reporting on Internal Control Systems and Governance Characteristics: An Analysis of Large U.S. Companies”, Journal of Managerial Issues, Vol. 22, No. 3, Fall, pp. 383-408. DOI:10.2307/20798918

Owusu-Ansah, S. and Yeoh, J. (2006) “Relative Value Relevance of Alternative Accounting Treatments for Unrealized Gains: Implications for the IASB”, The Journal of International Financial Management & Accounting, Vol. 17, No. 3, pp. 228-255. DOI:10.1111/j.1467-646X.2006.00128.x

Owusu-Ansah, S. and Leventis, S. (2006) “Timeliness of Corporate Annual Financial Reporting in Greece”, The European Accounting Review, Vol. 15, No. 2, pp. 273-287.

Owusu-Ansah, S. and Yeoh, J. (2005) “The Effect of Statutory Legislation on Corporate Disclosure Practices”, ABACUS, Vol. 41, No. 1, pp. 92-109. DOI:10.1111/j.1467-6281.2005.00171.x

Owusu-Ansah, S. (2000) “Timeliness of Corporate Financial Reporting in Emerging Capital Markets: Empirical Evidence from the Zimbabwe Stock Exchange”, Accounting and Business Research, Vol. 30, No. 3, Summer, pp. 241-254. DOI:10.2139/ssrn.215929

Owusu-Ansah, S. (1998) “The Impact of Corporate Attributes on the Extent of Mandatory Disclosure and Reporting by Listed Companies in Zimbabwe”, The International Journal of Accounting, Vol. 33, No. 5, pp. 605-631. DOI:10.1016/S0020-7063(98)90015-2