Capital Markets

Published Articles

1. 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

2. 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

3. 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

4. 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

5. 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

6. 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

Book Review & Other Peer Reviewed Articles

7. 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  #banking&microfinance  #ESG  #disclosure  #tax  #publicfinance  #capitalmarket

8. 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

9. 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

10. 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

11. 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