Dr. Richard Owusu-Afriyie

Part Time Lecturer


Research Areas/Interests

Details currently not available!


Publications

    • Gyimah, P., Owusu-Afriyie, R., & Appiah, K.O. (2026). What Predicts Tax Audit Effectiveness? Evidence from an Emerging Market Revenue Authority. IMT Journal of Management, Forthcoming. https://doi.org/10.1108/IIMTJM-10-2025-0090
    • Owusu Kwarteng, K., Kamewor Tetteh, F., Tukue, F., Owusu-Afriyie, R., & Mensah, J.(2026). When and how do young adults adjust their usage of social media? Journal of Systems and Information Technology 1–28. https://doi.org/10.1108/JSIT-06-2025-0241
    • Akuriba, G. A., Wongnaa, C. A., Owusu-Afriyie, R., Hagan, M. A. S., Akuriba, M. A., & Awunyo-Vitor, D. (2026). Compliance with meat Safety Guidelines Among Butchers and Fresh meat Retailers in Ghana: Assessing Adherence Levels and Influencing Factors. Food Ethics11(1), 20. https://doi.org/10.1007/s41055-026-00209-0
    • Akuriba, G. A., Awunyo-Vitor, D., Wongnaa, C. A., Owusu-Afriyie, R., Hagan, M. A. S., & Antwi, D. K. (2026). Assessment of Food Safety Knowledge, Attitudes, and Practices (KAPs) among Butchers and Fresh Meat Retailers in Ghana. Food Ethics11(1), 5. https://doi.org/10.1007/s41055-025-00192-y
    • Akuriba, G. A., Awunyo-Vitor, D., Wongnaa, C. A., Owusu-Afriyie, R., Hagan, M. A. S., & Sarfo, B. (2025). Perceived risk factors and their influence on compliance with meat safety guidelines among butchers and fresh meat retailers in Ghana. Dialogues in Health, 100250. https://doi.org/10.1016/j.dialog.2025.100250
    • Gyimah, P., & Owusu-Afriyie, R. (2025). Bank Sustainability: Do Corporate Governance and Internal Audit Quality Matter?. World Development Sustainability, 6, pp. 1-10. DOI: 10.1016/j.wds.2025.100222 URL: https://doi.org/10.1016/j.wds.2025.100222
    • Owusu-Afriyie, R., Awunyo-Vitor, D., Gyimah, P., & Appiah, K. O. (2024). Monitoring and audit quality: Does quality standards compliance matter?. Cogent Business & Management11(1), 2416095. DOI: 10.1080/23311975.2024.2416095 URL: https://doi.org/10.1080/23311975.2024.2416095
    • Gyimah, P., Owusu-Afriyie, R., & Lussier, R.N. (2024). Advancing Rural Entrepreneurship: Does Microfinancing Matter? Journal of Small Business Strategy, 34(2), 133-143.
    • Bonsu, A. B., Appiah, K. O., Gyimah, P., & Owusu-Afriyie, R. (2023). Public sector accountability: Do leadership practices, integrity, and internal control systems matter? IIM Ranchi Journal of Management Studies, 2(1), pp. 4-15. DOI: 10.1108/IRJMS-02-2022-0010 URL: https://doi.org/10.1108/IRJMS-02-2022-0010
    • Brekumi, H. A., Sarpong-Danquah, B., Owusu-Afriyie, R., & Gyimah, P. (2023). Nexus Among Internal Audit Quality, Corporate Governance, and Performance of Selected Banks in Africa. Global Business Review, 09721509221147432. DOI: 10.1177/097215092211474. URL: https://doi.org/10.1177/097215092211474
    • Owusu-Afriyie, R., & Awunyo-Vitor, D. (2023). Mediation Role of Quality Standards Compliance On Monitoring and Auditing Quality in Ghana. Journal of Accounting, Auditing, Tax and Management,1(1), 31-46.
    • Sarpong-Danquah, B., Gyimah, P., Owusu-Afriyie, R., and Asiamah, A. (2018). Corporate governance and firm performance: An empirical analysis of manufacturing listed firms in Ghana. Accounting and Finance Research7(3), pp.111-118. DOI:10.5430/afr.v7n3p111. URL: https://doi.org/10.5430/afr.v7n3p111
    • Aveh, F.K., Awunyo-Vitor, D., and Owusu-Afriyie, R. (2016). Code of Ethics compliance by accountants in Ghana. African Journal of Accounting, Auditing, and Finance5(2), pp.135-154. DOI10.1504/AJAAF.2016.078318. URL: https://doi.org/10.1504/AJAAF.2016.078318
    • Aveh, F.K., Awunyo-Vitor, D., and Owusu-Afriyie, R. (2016). Independence, objectivity, and integrity compliance by public sector internal auditors in Ghana: evidence from Ashanti Region. International Journal of Critical Accounting, 8(5-6), pp.444-462. DOI: 10.1504/IJCA.2016.081625. URL: https://doi.org/10.1504/IJCA.2016.081625

     

     


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