Education
Ph D, Accounting, Univeristy of the Witwatersrand, 2012
MBA, , Addis Ababa University, 2002
BA, Accounting, Addid Ababa University, 1999
Tesfaye Taddese Lemma
Professor, Department of Accounting
Currently Teaching
- Spring: ACCT412.001 - INTERNATIONAL ACCOUNTING
- Spring: ACCT412.900 - INTERNATIONAL ACCOUNTING
- Spring: ACCT421.001 - ADVANCED ACCOUNTING
- Spring: ACCT421.900 - ADVANCED ACCOUNTING
Areas of Expertise
Corporate reporting and disclosures
Corporate governance and diversityCorporate financing strategyEnvironmental accounting and reportingInformal institutions and accountingSelected Publications and Presentations
- Linguistic nuances and the valuation of corporate investments in innovation,
Publisher: Finance Research Letters, March, 2025 - Readability of Professional Accounting Examinations—South African evidence,
Publisher: Accounting Education, March, 2025 - Basel III regulations and financing decisions of non-financial firms: the South African evidence,
Publisher: South African Journal of Economics, January (1st Quarter/Winter), 2025 - From words to finances: Unravelling the negative net debt-languages nexus,
Publisher: Finance Research Letters, May, 2024 - Accounting in and by the extractive industries: Development of a conceptual framework and avenues for future research,
Publisher: Meditari Accountancy Research, January (1st Quarter/Winter), 2024 - Sustainability assurance and corporate environmental accountability,
Publisher: Business Strategy and the Environment, December, 2023 - Saving the environment with indigenous directors: Evidence from Africa,
Publisher: Business Strategy and the Environment, November, 2023 - Accounts and counter-accounts: Accounting and accountability for asbestos-related liabilities,
Publisher: Meditari Accountancy Research, August, 2023 - Accounting infrastructure and promissory sustainable extractive industries: An actor network theory analysis,
Publisher: Meditari Accountancy Research, August, 2023 - Coupling men-to-women: Promoting firm innovation in emerging markets,
Publisher: International Journal of Finance & Economics, June, 2023 - Board gender diversity and corporate carbon commitment: Does industry matter?,
Publisher: Business Strategy and the Environment, November, 2022 - Corporate environmental performance and disclosure nexus: The role of Chief Sustainability Officer,
Publisher: Accountancy, Business, and the Public Interest., September, 2022 - Environmental, social, and governance performance, national cultural values, and corporate financing strategies,
Publisher: Journal of Cleaner Production, August, 2022 - Gender differences in business performance: Evidence from Kenya and South Africa,
Publisher: Small Business Economics, December, 2021 - Performance Auditing and Neoliberal Governmentality: Future Research Directions,
Publisher: Meditari Accountancy Research, October (4th Quarter/Autumn), 2021 - Media attention and its impact on corporate commitment to climate change action,
Publisher: Journal of Cleaner Production, June, 2021 - Corporate commitment to climate change actions, carbon risk exposure, and debt financing decisions,
Publisher: Business Strategy and the Environment, June, 2021 - Board remuneration, directors' ownership, and corporate performance: the South African Evidence,
Publisher: Ownership and Governance of Companies: Essays from South Africa and the Global South, March, 2021 - Corporate carbon risk, voluntary disclosure, and debt maturity,
Publisher: International Journal of Accounting and Information Management, April (2nd Quarter/Spring), 2020 - Corporate carbon risk exposure, voluntary disclosure, and financial reporting quality,
Publisher: Business Strategy and the Environment, March, 2020 - Institutional pressures and the accounting and reporting of environmental liabilities,
Publisher: Business Strategy and the Environment, January (1st Quarter/Winter), 2020 - Integrated Reporting, Financial Reporting Quality and Cost of Debt,
Publisher: International Journal of Accounting and Information Management, January (1st Quarter/Winter), 2020 - Board remuneration, directors’ ownership and corporate performance: the South African evidence,
Publisher: International Review of Applied Economics, December, 2019 - Political stability, political rights and earnings management: some international evidence,
Publisher: Accounting Research Journal, September, 2019 - Is integrated reporting associated with corporate financing decisions? Some empirical evidence,
Publisher: Asian Review of Accounting, March, 2019 - Corporate carbon risk, voluntary disclosure, and cost of capital: South African evidence,
Publisher: Business Strategy and the Environment, October (4th Quarter/Autumn), 2018 - Accounting research productivity in developing countries: An exploratory study,
Publisher: The British Accounting Review, October (4th Quarter/Autumn), 2018 - Institutional ownership, product market competition, and earnings management: Some evidence from international data,
Publisher: Journal of Business Research, May, 2018 - Corporate ownership patterns in developing countries,
Publisher: Corporate Ownership and Control, January (1st Quarter/Winter), 2016 - Corruption, debt finance and corporate ownership,
Publisher: Journal of Economic Studies, August, 2015 - Determinants of voluntary formation of risk management committees: Evidence from an emerging economy,
Publisher: Managerial Auditing Journal, July (3rd Quarter/Summer), 2014 - Determinants of the adjustment speed of capital structure: Evidence from developing economies,
Publisher: Journal of Applied Accounting Research, January (1st Quarter/Winter), 2014 - Institutional, macroeconomic and firm-specific determinants of capital structure: the African evidence,
Publisher: Management Research Review, October (4th Quarter/Autumn), 2013 - The adjustment speed of debt maturity structures: Evidence from African countries,
Publisher: Investments Analysts Journal, January (1st Quarter/Winter), 2013 - Debt maturity choice of a firm: evidence from African countries,
Publisher: Journal of Business and Policy Research, July (3rd Quarter/Summer), 2012 - Rethinking the antecedents of capital structure of Johannesburg Securities Exchange listed firms,
Publisher: Afro-Asian Journal of Finance and Accounting, October (4th Quarter/Autumn), 2011