Profile

Dr. Yaw Ndori Queku is a University Lecturer of Cape Coast Technical University (CCTU) and a Chartered Accountant with extensive experience spanning accounting, auditing, valuation, business consultancy, and higher-education teaching. Dr. Queku is a practising accounting and finance professional with extensive years of diversified experience across local, foreign, and multinational organisations. He is currently a Senior Lecturer and Head of Department of Accounting and Finance at CCTU. In addition to academia, he is the Managing Practitioner of NYQ Knowledge Solution and has held prior roles as Audit Manager, Accountant, and Finance Officer in local and multinational oragnisations. Dr. Queku has provided corporate and consultancy services for many diverse companies and firms in different capacities. He has many years of financial reporting, audit, compliance, tax, and financial advisory experience and has served as a financial advisor for a number of entities and individual senior finance managers including the mining sector. He has expertise working with professional services, financial institutions, the health sector, construction, hospitality industry, manufacturing and general trading, mining, plantations, and the aquaculture industry.

Academically, Dr. Queku holds a PhD in Business Administration from the Open University of Malaysia, a Master of Commerce, and a Bachelor of Commerce from the University of Cape Coast, and the Post-Graduate Diploma in Teaching and Learning in Higher Education (PGDTLHE) from the University of Education, Winneba. Professionally, he is a Chartered Accountant from the Institute of Chartered Accountants, Ghana. He is a Certified Valuator and Analyst (CVA) and a member of African Association of Certified Valuators and Analysts (AACVA) and an International Valuation Practitioner, National Association of Valuators and Analysts (NACVA). He is also a Chartered Management Consultant from the Chartered Institute of Management Consultants (CIMC), and a Restructuring and Insolvency Advisor and Member of the Chartered Institute of Restructuring and Insolvency Practitioners (CIRIP).

With extensive professional and academic experience, Dr. Queku’s career spans accounting, sustainability reporting, auditing, financial management, valuation, business consultancy, and higher education teaching and administration. Dr. Queku’s works on sustainability and circular economy has given birth to a ‘New Model: Sustainability and Circularity in Capital Maintenance’ which is seen as the sustainability outlook for financial reporting and depreciation accounting. His academic leadership roles include serving as Head of Department for Accounting & Finance, Head of Department for Procurement & Supply Chain Management, Vice Dean and Acting Dean of the School of Business & Management Studies, and Acting Director of the Centre for Entrepreneurship & Business Development at CCTU. He also serves as an External Examiner/Assessor for national and international institutions.

Dr. Queku has authored five books (in accounting and finance), three book chapters (in sustainability, climate-related issues, and circular economy), and over twenty-four peer-reviewed journal articles, in addition to supervising more than 53 postgraduate dissertations. His research contributions focus on international financial reporting standards (IFRS), public sector accounting (IPSAS), financial reporting and analysis, taxation, sustainability accounting (the climate change issues, renewable energy accounting, and circularity accounting), and auditing. Dr. Queku’s scholarly recognition includes winning the Emerald Literati Award for Outstanding Reviewer (2023). He is deeply engaged in professional service, academic governance, research, and knowledge transfer, making significant contributions to accounting education and practice in Ghana and beyond.

Academic Qualification

#	Qualifications
1	P.hD(Business Admin.-Accounting-2017,Open Univ. of Malaysia), MCOM(Finance-2013,UCC) Post Graduate Diploma -Teaching and Learning in Higher Education (PGDTLHE)

Publications

Publications
Addo, A., Seidu, B. A., & Queku, Y. N (2025) Auditing and Assurance: Principles and Practice, Apna Book Publisher: ISBN: 978-9363037052
Attom, B. E; Queku, Y.N., Marfo-Yiadom, E., & Rahman, A (2024) Strategic Financial Management: Principles and Practices, BlueRose Publishers
Attom, B. E; Mbroh, J. K., Queku, Y.N., (2024, 2nd ed) Financial Management Made Easy: 'Self-Tuition Approach' Concise, BlueRose Publishers
Queku, Y. N., & Seidu, B. A. (2025, August). Carbon Taxation and Carbon Emission Targeting in Africa: Readiness and Challenges. In Applied Research Conference in Africa (pp. 105-122). Cham: Springer Nature Switzerland.
Seidu, B. A., & Queku, Y. N. (2025, August). Emission reduction and carbon trading in Africa: fundamentals, prospects and challenges. In Applied Research Conference in Africa (pp. 123-140). Cham: Springer Nature Switzerland.
Queku, Y.N. (2023). Capital Maintenance and Depreciation Accounting Convergence: A New Model for Sustainability and Circularity in Capital Maintenance. In: Erdiaw-Kwasie, M.O., Alam, G.M.M. (eds) Circular Economy Strategies and the UN Sustainable Development Goals. Sustainable Development Goals Series. Palgrave Macmillan, Singapore. https://doi.org/10.1007/978-981-99-3083-8_17
Boateng, K., Omane-Antwi, K. B., & Queku, Y. N. (2025). Tax Risk Dynamics and Tax Planning Activity Nexus: Evidence from Banks in Ghana. African Journal of Applied Research, 11(1), 934-958
Boateng, K., Omane-Antwi, K. B., & Queku, Y. N. (2025). Solvency constraint implications for tax liability targeting of banks in Ghana. Journal of Statistics & Management Systems, 28(1), 205-234
Boateng, K., Omane-Antwi, K. B., & Queku, Y. N. (2024). Empirical Insight into Solvency Constraint and Tax Planning Dynamics in Ghanaian Banking Sector: A Non-Linearity Approach. Journal of Management World, 4, 402-415
Queku, Y. N., Seidu, B. A., Attom, B. E., Carsamer, E., Adam, A. M., Fayeme, M., & Acquah, S. (2024). Tax Revenue Performance in Africa: Does Macroeconomic Environment Matter?. Journal of Tax Reform, 10(2), 271-291
Queku, Y.N ., Adibura Seidu, B. ., Ayine Adaane, L. ., Carsamer, E. ., Kofi Sobre Frimpong, F. ., & Ndori Queku, D. . (2024). Market Synchronicity among African Markets: Is IFRS Adoption an Augmentor or Inhibitor?. Economics - Innovative And Economics Research Journal, 12(1). https://doi.org/10.2478/eoik-2024-0006
Queku, Y. N., Adibura Seidu, B., Aneyire Kubaje, T., Boateng, K., Antwi-Agyei, E., Apeku, T., & Yamoah, K. (2023). IFRS adoption and tax revenue performance in Africa: does Africa need tax-targeted IFRS reforms?. Cogent Business & Management, 10(2), 2212500.
Seidu, B. A., Opoku-Boahen, E., Queku, Y. N., Boateng, K., & Opoku-Boahen, G (2022). A Critical Review of Antecedents of Unauthorised Extra-Budgetary Expenditure: Application of Fraud Triangle Theory. African Journal of Business and Economic Research (AJBER), 17(4), 311-341
Seidu, B. A., Queku, Y. N., Tackie, G & Mensah, J (2022). Working Capital-targeting and Firms Life Cycle: Analysis of Persistence and Speed of Adjustment. African Journal of Business and Economic Research, 17(3), 117-143. https://doi.org/10.31920/1750- 4562/2022/v17n3a6
Boateng, K., Omane-Antwi, K. B., & Queku, Y. N (2022) Tax risk assessment, financial constraints and tax compliance: A bibliometric analysis, Cogent Business & Management, 9:1, 2150117, DOI: 10.1080/23311975.2022.2150117
Seidu, B. A., Queku, Y. N., & Carsamer, E. (2021). Financial constraints and tax planning activity: empirical evidence from Ghanaian banking sector. Journal of Economic and Administrative Sciences, 39(4), 1063-1087
Carsamer, E., Abbam, A., & Queku, Y. N. (2021). Bank capital, liquidity and risk in Ghana. Journal of Financial Regulation and Compliance, 30(2), 149-166.
Queku, I. C., Gyedu, S., & Carsamer, E. (2020). Stock prices and macroeconomic information in Ghana: speed of adjustment and bi-causality analysis. International Journal of Emerging Market. https://doi.org/10.1108/IJOEM-05-2019-0342
Queku, Y. N (2020) Value Relevance of Fair Value Measurement and Stock Price Predictability: Incremental Effect and Synergetic Analysis of Listed Banks in Ghana, ADRRI Journal of Arts and Social Sciences 17, 7(5),85-111
Rockson, S. B., Dwomoh, O. O., Addae, M., Quaye, I., Kaku, G., & Queku, Y. N. (2024). The Depth and Dynamics of Circular Procurement Research Output: Bibliometric Approach. ADRRI Journal of Procurement, Logistics and Supply Chain Management, 2(2 (1), April, 2024-June, 2024), 1-17.
Sobotie, M. K & Queku, I. C. (2018) Proposing a Theoretical Framework to Investigate Conflict:Perspective of a Scuffle. International Journal of Advanced Research (IJAR), 6(4), 1211-1222
Queku, I. C. (2017) Value Relevance of International Financial Reporting Standards (IFRS) and Shareholders’ Wealth Maximisation: Evidence from Banks in Ghana. International Journal of Advanced Research (IJAR), 5(8), 305-316
Queku, I. C. (2017) Empirical Test of Multidimensional Model for Estimating International Financial Reporting Standards (IFRS) Compliance: Perspective of Ghanaian Banks. International Journal of Social Science and Humanities Research (IJSSHR), 5(8).76-83
Queku, I. C. (2017) International Financial Reporting Standards (IFRS) Compliance and Earning Predictability: Evidence from Banks in Ghana. International Journal of Innovative Research and Advanced Studies (IJIRAS), 4(8), 102-111
Queku, I. C. (2016) Review of Compliance Measure in Empirical Accounting Literature: Perspective of International Financial Reporting Standards (IFRS). Research Journal of Finance and Accounting, 7(14), 59-66
Queku, I. C. & Carsamer, E. (2016). Stock Market and Macroeconomic Performance in Ghana: New Evidence. International Journal of Social Science and Humanities Research (IJSSR), 4(4),436-447
Queku, I. C. & Marfo, M. (2016). Contemporary Internal Challenges and Financial Sustainability: Evidence from Microfinance Institutions in Ghana. International Journal of Humanities and Social Science (IJHSS), 4(11), 199-206
Queku, I. C. (2015) International Financial Reporting Standards (IFRS) in Practice and Fundamental Accounting Concepts and Conventions: A Review Approach. Journal of Advances in Business and Management Research, (JABMAR), 1(1), 19-25
Seidu, B. A., Queku, Y. N., Carsamer, E., & Adormidie, S (2023) Citizenship Welfare and Tax Revenue Performance Dynamics in Africa. In: 8th International Conference on Business Management and Entrepreneurial Development (ICBMED 2023), University of Professional Studies, Accra,
Queku, Y. N., Seidu, B. A., Carsamer, E., & Awatey, E (2023) Public Debt Crisis in Africa: Is IPSAS an Amplifier or Inhibitor? 8th International Conference on Business Management and Entrepreneurial Development (ICBMED 2023), University of Professional Studies, Accra,

Awards & Grants

#	Grants & Awards
1	Emerald Awards 2023 Literati Winner of Outstanding Reviewer - September 2023
2	International Best Researcher Award at the Asia's Science, Technology & Research Awards for excellence in, "Tax risk assessment, financial constraints and tax compliance: A bibliometric analysis", August 2024

Conferences Attended

No staff conferences

Positions Held

#	Position	Departmet
1	Head of Department (HOD)	did_001_003

Research Interests

No research interest