Samuel Buertey

a headshot of a man in suit smiling
School:  The Business School
Department: Economic & Finance
Position: Lecturer
Location: RMIT Saigon South
ORCID: 0000-0002-1769-6062

Samuel Buertey holds a Ph.D in Accounting and has over six years teaching experience as a lecturer. He has previously taught in Hannam University, South Korea. He has previously taught in Hannam University, South Korea. He currently teaches accounting related courses at the undergraduate and post-graduate level in RMIT Saigon South Campus. 

Ph.D., MA., B.Sc.


  • Sustainability reporting
  • Corporate governance
  • Financial reporting and disclosure
  • CSR assurance
  • IFRS

  • Ramsawak, R., Buertey, S., Maheshwari, G., Thanh P.C & Dang, D. (Forthcoming). Interlocking Boards and Firm Outcomes – A review. Management Decision (Q1).
  • Buertey, S., Ramsawak, R., Dziwornu, R.K. & Lee, S-Y. (2023). Corporate social responsibility and dividend payout policy in extraordinary time: Empirical study of South Africa. Corporate Social Responsibility and Environmental Management (Q1),
  • Buertey, S., Nguyen, H.T. & Thompson, E.K. (2023). The audit committee and dividend policy: an empirical study of the post-SOX era. Corporate Governance: The International Journal of Business in Society (Scopus Q1).
  • Thompson, E.K., and Buertey, S. (2023). Which firms opt for corporate social responsibility assurance? A machine learning prediction, Business Ethics, the Environment & Responsibility (Q1),
  • Buertey, S. (2023). Drivers of Shareholder Returns: Evidence from an Emerging Market. Afro-Asian Journal of Finance and Accounting 13 (3), 399-414 (Scopus Q3).
  • Thompson, E.K., Ashimwe, O., Buertey, S. and Kim, S.-Y. (2022). The value relevance of sustainability reporting: does assurance and the type of assurer matter? Sustainability Accounting, Management and Policy Journal (Q1), 13(4), pp. 858-877
  • Buertey. S. (2021). Board Gender Diversity and Corporate Social Responsibility Assurance: The Moderating Effect of Ownership Concentration. Corporate Social Responsibility and Environmental Management (Q1), 28(6), pp. 1579-1590
  • Buertey, S. and Hyangmi, P. (2021). Corporate Governance and Forward-Looking Information Disclosure: Evidence from a Developing Country. Journal of African Business (Scopus Q2), 22(3), pp. 293-308
  • Buertey, S., Lee, Yong-Seok, and Kang, Sun-A. (2020). The Effect of Corporate Tax Reform on Capital Investment: Evidence from a Developing Country. Journal of Management and Economics (KCI), 42(4), 1-22.
  • Buertey, S., Lee, Yong-Seok, and Jung, Sukyoon. (2020). Status of IFRS compliance and quality of financial information disclosure in Ghana. Accounting Information Review (KCI), 38 (1), 131-153.
  • Buertey, S., Sun, Eun-jung, Lee, J.S. and Hong, J.Y. (2020). Corporate social responsibility and earnings management: the moderating effect of corporate governance mechanisms. Corporate Social Responsibility and Environmental Management (Q1), 27(1), 256-271.
  • Agyei-Mensah, B.K. and Buertey, S. (2019). The effect of corruption and culture on corporate social performance: an empirical study. Social Responsibility Journal (Scopus Q1), 15(8), 1071-1086.
  • Agyei-Mensah, B.K. and Buertey, S. (2019). Do culture and governance structure influence extent of corporate risk disclosure? International Journal of Managerial Finance (A) 15(3), 315-334
  • Lee, J.S., Buertey, S. and Sun, Eun-jung. (2018). The changing role of corporate sustainability reporting: a comparative study between Korea and South Africa. Journal of Financial and Accounting Information (KCI), 18 (2), 1-21

  • 2023 RMIT Vietnam Research Grant Tier 1-23-1
  • 2018 Hannam University Research Fund 

  • Highly Commended L&T Enabling Award – COBL 2023
  • Guest editor – Administrative Sciences (2022)
  • Article editor – SAGE Open (2022)
  • Member – Institute of Management Accountants, US
  • Member – Korean Accounting Association, South Korea

Co-founder of AFREA, a B2B Trading and consulting company based in Daejeon, South Korea.

  • Lecturer, RMIT International University, Department of Accounting and Law, Vietnam, 2021 – present
  • Assistant Professor, Department of Accounting, Hannam University, South Korea, 2016 – 2021
  • Accounts officer, Sucatrade Limited, Tema, Ghana 2012 –2013
  • Accounts officer, Bechem Government Hospital, Bechem, Ghana. 2011 –2012