Users (Owners)

dir /q <file>	Owner
forfiles /S /M "*.*" /C "cmd /c whoami /fo owner %p"	Recursive
icacls "C:\Windows\System32\cmd.exe"	Includes owner
Get-Acl	Owner is part of the ACL
Get-Acl <Path> | Select-Object -ExpandProperty Owner	Gets the owner of the file or directory at the specified path.

Recursive:

Get-ChildItem <Path> -Recurse | ForEach-Object { Get-Acl $_.FullName } | Select-Object Path, Owner

Specific directory:

Get-ChildItem <Path> -File | Get-Acl | Select-Object -ExpandProperty Owner