King Carl Tornam DUHO, ACMA, CGMA, CA

I am currently an independent researcher based in Chicago, where I am exploring research within the intersection of accounting and development. 

My research interests and scope have evolved. My current interest is on how accounting information, standards, and practices shape and are shaped by strategic business decisions and government interventions, especially in contexts where firms operate under institutional, regulatory and political frictions. I am interested in how accounting is an infrastructure for economic coordination, serving both as a tool for internal decision-making and a tool for accountability in firm-government relations.

I am interested in empirical and theoretical variations, in archival designs, quasi-natural settings, field experiments, and if possible, economic modelling of firm behavior.

My previous research works were on financial services firms (banks, microfinance, and fintech), information economics (corporate disclosures on ESG issues), auditing, and taxation. I am also a Youth Fellow with the International Monetary Fund (IMF), where I engage periodically with IMF staff to explore their work and how it can be enhanced, especially in developing economies.

#auditing  #banking&microfinance  #ESG  #disclosure  #tax  #publicfinance  #corruption   #extractives  #capitalmarket  #entrepreneurship