Disciplinary Focus: accounting (including accounting, auditing, and taxation) and development
#auditing #bankingµfinance #ESG #disclosure #tax #publicfinance #corruption #extractives #capitalmarket #entrepreneurship
Research impact is very difficult to measure objectively, and in most cases, it is done subjectively. However, it is possible to see the value of research with a combination of the imperfect impact metrics we have today.
My research has been presented to policymakers and lawmakers, including Members of Parliament, the Economic Management Team of Ghana, Political Manifesto Committees of major political parties, Directors of the Ministry of Finance, Ghana, C-suite executives, and the general public on leading media outlets. My research has also been used by civil society organizations as an empirical basis to drive public policy in accounting and development issues like taxation, public debt management, and the labour market.
ScholarGPS ® Ranks (Past 5 Years, No Self Citations and Author Weighted)
Overall (All Fields): 1.48%
Business and Management: 1.95%
Accounting: 0.73%
Emerging Markets: 0.05%
Emerging Markets (global rank): #69
Working ideas
Published Articles
Asare, E. T., Duho, K.C.T., Amoako, E., Ansah, F., and Bada, S. (2025) ”Cultural accountability and business sustainability practices in emerging economies–evidence from a Sub-Saharan African extractive industry, Ghana”, Academia Revista Latinoamericana de Administración. https://doi.org/10.1108/ARLA-02-2024-0040 #ESG #extractives
Duho, D.M., Duho, W.D., Duho, K.C.T. and Asare, E.T. (2024) "Determinants and Convergence of Biodiversity or Extinction Disclosures of Mining Firms in Africa", Journal of Environmental Management. 122471. https://doi.org/10.1016/j.jenvman.2024.122471 #ESG #disclosure #extractives #capitalmarket
Duho, K.C.T., Asare, E.T., Glover, A., and Duho, D.M. (2024) "Transfer Pricing, Earnings Management, and Corporate Governance among Listed Firms: Evidence from Ghana", Corporate Governance: The International Journal of Business in Society. https://doi.org/10.1108/CG-12-2022-0519 #ESG #disclosure #tax #capitalmarket
Duho, K.C.T. (2023), "Determinants of Capital Adequacy and Voluntary Capital Buffer among Microfinance Institutions in an Emerging Market", Cogent Economics and Finance, 11(2), 2285142. https://doi.org/10.1080/23322039.2023.2285142 #bankingµfinance
Akalibey, S., Ahenkan, A., Duho, K.C.T., Malore-Nyamekye, T., and Schneider, J. (2023), "Drivers of Green Economy in an Emerging Market: Generic and Sector-Specific Insights", Journal of Cleaner Production, 425, 138857. https://doi.org/10.1016/j.jclepro.2023.138857 #ESG
Duho, K.C.T., Duho, D.M. and Forson, J.A. (2023), “Impact of Income Diversification Strategy on Credit Risk and Market Risk among Microfinance Institutions”, Journal of Economic and Administrative Sciences, 39(2), 523-546. https://doi.org/10.1108/jeas-09-2020-0166 #bankingµfinance
Duho, K.C.T., Agyenim-Boateng C., Asare, E.T. and Onumah, J.M. (2023) “Convergence and Determinants of Anti-Corruption Disclosure among Extractive Firms in Africa”, Journal of Financial Crime, 30(4), 908-926. https://doi.org/10.1108/jfc-06-2020-0109 #ESG #disclosure #corruption #extractives #capitalmarket
Duho, K. C. T. (2022). Risks and profitability of microfinance institutions during crisis: empirical insights from an emerging market. International Journal of Services, Economics and Management, 13(4), 378-409. https://doi.org/10.1504/ijsem.2022.127004 #bankingµfinance
Awuah, B., Onumah, J.M. and Duho, K.C.T. (2022) “Determinants of Adoption of Computer-Assisted Audit Tools and Techniques among Internal Audit Units in Ghana”, Electronic Journal of Information Systems in Developing Countries, 88(2), e12203. https://doi.org/10.1002/isd2.12203 #auditing #capitalmarket
Agomor, P.E., Onumah, J.M. and Duho, K.C.T. (2022) “Intellectual Capital, Profitability and Market Value of Financial and Non-Financial Services Firms Listed in Ghana”, International Journal of Learning and Intellectual Capital, 19(4), 312-335. https://doi.org/10.1504/ijlic.2021.10040842 #capitalmarket
Duho, K.C.T. and Onumah, J.M. (2021) “Determinants of Intellectual Capital Performance in Banks: Empirical Insights from an Emerging Market”, Afro-Asian Journal of Finance and Accounting, Vol. 11 No. 4, pp. 583–606. http://dx.doi.org/10.1504/aajfa.2021.117740 #bankingµfinance
Asare, E.T., Duho, K.C.T., Agyenim-Boateng C., Onumah, J.M. and Simpson, S.N.Y. (2021) “Anti-Corruption Disclosure as a Necessary Evil: Impact on Profitability and Stability of Extractive Firms in Africa”, Journal of Financial Crime, Vol. 28 No. 2, pp. 531-547. https://doi.org/10.1108/jfc-09-2020-0173 #ESG #disclosure #corruption #extractives #capitalmarket
Duho, K.C.T., Amankwa, M.O. and Musah-Surugu, J.I. (2020) “Determinants and Convergence of Government Effectiveness in Africa and Asia”, Public Administration and Policy, Vol. 23 No. 2, pp. 199-215. https://doi.org/10.1108/pap-12-2019-0039 #tax #publicfinance #corruption
Duho, K.C.T., Onumah, J.M., Owodo, R.A, Asare E.T. and Onumah, R.M. (2020) “Bank Risk, Profit Efficiency and Profitability in a Frontier Market”, Journal of Economic and Administrative Sciences, Vol. 36 No. 4, pp. 381-402. https://doi.org/10.1108/jeas-01-2019-0009 #bankingµfinance
Duho, K.C.T. (2020) “Intellectual Capital and Technical Efficiency of Banks in an Emerging Market: A Slack-Based Measure”, Journal of Economic Studies, Vol. 47 No. 7, pp. 1711-1732. https://doi.org/10.1108/jes-06-2019-0295 #bankingµfinance
Onumah, J.M. and Duho, K.C.T. (2020) “Impact of Intellectual Capital on Bank Efficiency in Emerging Markets: Evidence from Ghana”, International Journal of Banking, Accounting and Finance, Vol 11 No 4, pp. 435–460. https://doi.org/10.1504/ijbaaf.2020.10028856 #bankingµfinance
Duho, K.C.T., Onumah, J.M. and Owodo, R.A. (2020) “Bank Diversification and Performance in an Emerging Market”, International Journal of Managerial Finance, Vol. 16 No. 1, pp. 120-138. https://doi.org/10.1108/ijmf-04-2019-0137 #bankingµfinance
Duho, K.C.T. and Onumah, J.M. (2019) “Bank Diversification Strategy and Intellectual Capital in Ghana: An Empirical Evidence”, Asian Journal of Accounting Research, Vol. 4 No. 2, pp. 246-259. https://doi.org/10.1108/ajar-04-2019-0026 #bankingµfinance
Nicolaides, A. and Duho, K.C.T. (2019) “Effective Leadership in Organizations: African Ethics and Corruption”, Modern Economy, Vol. 10 No. 7, pp. 1713-1743. https://dx.doi.org/10.4236/me.2019.107111 #corruption #entrepreneurship
Onumah, J.M. and Duho, K.C.T. (2019) “Intellectual Capital: Its Impact on Financial Performance and Financial Stability of Ghanaian Banks”, Athens Journal of Business and Economics, Vol. 5 No. 3, pp. 243-268. https://doi.org/10.30958/ajbe.5-3-4 #bankingµfinance
Book Review & Other Peer Reviewed Articles
Duho, K. C. T. (2024). Book review: Ezroj, A. 2021: Carbon Risk and Green Finance. Progress in Development Studies, 24 (1), 78-80. https://doi.org/10.1177/14649934231200657 #auditing #bankingµfinance #ESG #disclosure #tax #publicfinance #capitalmarket
Asare, E. T., Duho, K. C. T., & Amegatcher, E. N. (2022, February). Climate change reporting and corporate governance among Asian and African energy firms. In IOP Conference Series: Earth and Environmental Science (Vol. 997, No. 1, p. 012005). IOP Publishing. https://doi.org/10.1088/1755-1315/997/1/012005 #ESG #disclosure #extractives #capitalmarket
Duho, K. C. T. (2022). Intangibles, intellectual capital, and the performance of listed non-financial services firms in West Africa: A cross-country analysis. Merits, 2 (3), 101-125. https://doi.org/10.3390/merits2030009 #disclosure #extractives #capitalmarket
Book Chapters
Duho, K.C.T., Abankwah, S.A., Nvidah, E., Duho, W.D., and Dohou, C.J. (2025). Crime Reduction and Evidence-Based Policing in a Developing Economy: Leadership in Targeting, Testing, and Tracking. In R.L. Elkington, C. O'Connor & T. Castell (Eds) Effective Police Leadership in the 21st Century: New Paradigms for a Novel Context. Bingley, UK. Emerald Publishing. https://doi.org/10.1108/978-1-83608-120-320251010 #auditing #ESG #disclosure #tax #publicfinance #corruption
Duho, K.C.T. (2024), “Environmental Reporting, Corporate Governance and Sustainable Development in Africa's Mining Sector”, In: W. Leal Filho, I.R. Abubakar, I. da Silva, R. Pretorius, & K. Tarabieh (eds) SDGs in Africa and the Middle East Region. Implementing the UN Sustainable Development Goals – Regional Perspectives (pp. 777-806). Springer, Cham. https://doi.org/10.1007/978-3-030-91260-4_21-1 #auditing #ESG #disclosure #extractives #capitalmarket
Abubakari, M., Mensah, D.A.O., Amponsah, I.A., Asare, D., Mahama, M., & Duho, K.C.T. (2023). “A Transition Towards a Circular Food Economy in Ghana: An Institutional and Policy Analysis", In M.O. Erdiaw-Kwasie & G.M.M. Alam (Ed.), Circular Economy Strategies for the UN Sustainable Development Goals (pp. 177-214). Singapore: Palgrave Macmillan. https://doi.org/10.1007/978-981-99-3083-8_7 #ESG
Asare, D., Abubakari, M., Mahama, M., Mensah, D.A.O., Amponsah, I.A., Darfour, A.K. & Duho, K.C.T. (2023). “How can Ghana Transition from a Linear to a Circular Economy of Waste Management? A Conceptual Analysis of Policy Approaches”, In M.O. Erdiaw-Kwasie & G.M.M. Alam (Ed.), Circular Economy Strategies for the UN Sustainable Development Goals (pp. 125-156). Singapore: Palgrave Macmillan. https://doi.org/10.1007/978-981-99-3083-8_5 #ESG
Ifeanyichukwu, C.D., Duho, K.C.T. and Bonou, S.C.C. (2023), “Exploration of Apprenticeship and Business Succession Models in Nigeria, Ghana and the Benin Republic: A Cross-Case Analysis of Selected Ethnic Groups”, In O. Adeola (Ed.), Casebook of Indigenous Business Practices in Africa: Apprenticeship, Craft, and Healthcare - Volume 1 (pp. 17-44), Leeds: Emerald Publishing Limited. https://doi.org/10.1108/978-1-80262-251-520231004 #entrepreneurship
Duho, K.C.T. (2023) “Climate Change Reporting among Mining Firms in Africa: Practice, Theory and Policy”, In V. R. Nalule (Ed.), Mining Law and Governance in Africa Transformation and Innovation for a Sustainable Mining Sector (pp. 245-274). Abingdon, Oxon: Routledge. https://doi.org/10.4324/9781003284437-14 #ESG #disclosure #extractives #capitalmarket