Isaac Selasi Awuye

Isaac Selasi Awuye is a Lecturer-researcher at ESC Clermont Business School, part of Université Clermont Auvergne. He is affiliated with Clermont Recherche Management (CleRMa) and works within the Finance, Information and Corporate Responsibility (FIRE) research axis. His academic work focuses on financial accounting and reporting quality within the European context, particularly examining relationships between audit quality, leverage, and earnings management practices.

Dr. Awuye's research interests center on accounting manipulations and financial reporting quality, with specific focus on earnings management techniques including both discretionary accruals and real earnings management. His work investigates how external factors such as the Covid-19 pandemic, leverage constraints, and audit quality influence corporate financial reporting decisions. His research methodology typically employs panel data analysis of European listed companies, with particular attention to French firms.

His recent publications demonstrate a consistent research trajectory examining the interplay between corporate governance mechanisms and financial reporting quality. The articles reveal a methodological approach that combines theoretical accounting frameworks with empirical testing using established models like the Jones Model and Roychowdhury's real earnings management measures. His work contributes to understanding how institutional factors in European markets shape financial reporting practices differently than in other global contexts.

As a researcher at Clermont Recherche Management, Dr. Awuye collaborates with colleagues across European institutions, evidenced by his co-authored publications with researchers from various universities. His work appears in reputable accounting journals including the Journal of Accounting and Public Policy and Journal of Accounting and Taxation, indicating recognition within the academic accounting community.