Samuel Buertey

School: School of Business & Management
Department: Economic & Finance
Position: Lecture
Location: RMIT Saigon South
Phone: +84 901980061
ORCID: 0000-0002-1769-6062

Samuel Buertey holds a Ph.D in Accounting and has over five years teaching experience as a lecturer. He currently teaches accounting related courses in the Economics and Finance Department of RMIT. Samuel is highly motivated, enthusiastic and dedicated educator, with good interpersonal and communication skills to foster meaningful relationships with students and staff. 

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

Financial Accounting, Managerial and Cost Accounting

Corporate Governance, Corporate Social Responsibility (CSR), Sustainability Assurance, Capital Structure, Financial Reporting and Firm Disclosure. 

  • 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, Vol. ahead-of-print No. ahead-of-print.
  • Buertey. S. (2021). Board Gender Diversity and Corporate Social Responsibility Assurance: The Moderating Effect of Ownership Concentration. Corp Soc Responsib Environ Manag. 28(6),1579–1590. (SSCI QI).
  • Buertey, S. Drivers of Shareholder Returns: Evidence from an Emerging Market. Afro-Asian Journal of Finance and Accounting. (Scopus Forthcoming).
  • Buertey, S. and Hyangmi, P. (2021). Corporate Governance and Forward-Looking Information Disclosure: Evidence from a Developing Country. Journal of African Business, 22(3), 293-308 (Scopus)
  • 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, 42(4), 1-22 (KCI).
  • Buertey, S., Lee, Yong-Seok, and Jung, Sukyoon. (2020). Status of IFRS compliance and quality of financial information disclosure in Ghana. Accounting Information Review,38(1),13-153 (KCI).
  • 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, Corp Soc Responsib Environ Manag. 27(1), 256-271 (SSCI Q1).
  • Agyei-Mensah, B.K. and Buertey, S. (2019). The effect of corruption and culture on corporate social performance: an empirical study, Social Responsibility Journal, 15(8), 1071-1086 (Scopus)
  • Agyei-Mensah, B.K. and Buertey, S. (2019). Do culture and governance structure influence extent of corporate risk disclosure? International Journal of Management Finance, 15(3), 315-334 (Scopus).
  • 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, 18 (2), 1-21(KCI).

2018 Hannam University Research Grant

  • Book prize award winner. College of Humanity and Social Sciences. Nanyang Technological University, Singapore. 2018.
  • Nanyang research scholarship. Nanyang Technological University, Singapore. 2018.
  • Fellow. Sydney Southeast Asia Research Centre, University of Sydney, Australia. 2018.
  • Fellow. United State Agency for International Development (USAID). 2011
  • Fellow. Centre for Intercultural Education and Initiative, Florida State University. 2012.


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