Dr. Joseph Akadeagre Agana is a Senior Lecturer at the Department of Accounting and Finance, School of Business, Kwame Nkrumah University of Science and Technology, Kumasi-Ghana. His PhD focused on the implications of accounting and audit regulations and was awarded by the University of Agder, Norway. Specifically, his doctoral thesis examined the implications of accounting and audit regulations for audit fees, auditors' use of experts, and accounting quality. Before his PhD, he obtained a Master of Philosophy degree in Accounting and a Bachelor of Science in Business Administration (Accounting) from the Kwame Nkrumah University of Science and Technology, Kumasi-Ghana. Joseph’s research interests include contemporary issues in accounting and audit regulations, taxation, and institutional structures underlying accounting and audit in emerging markets. His recent scholarly works focused on ascertaining whether self-regulation by the audit profession versus government oversight has consequences for audit fees and whether IFRS adoption approaches impact accounting quality. These studies have appeared in highly regarded accounting journals such as the Journal of Accounting Literature (JAL) and The International Journal of Accounting (TIJA). Joseph is a member of the Accounting and Auditing research group at the School of Business and Law, University of Agder-Norway. He is also a member of the American Accounting Association (AAA) and the European Accounting Association (EAA) and has presented scientific papers at conferences organized by these associations. Professionally, Joseph is a Chartered Accountant and a member of the Institute of Chartered Accountants, Ghana. He has participated in various professional seminars including seminars on financial analysis and reporting for donor-financed projects at the Asian Development Bank (ADB) in Manila-Philippines. He has also participated in training workshops on International Public Sector Accounting Standards (IPSAS) organized jointly by the Institute of Chartered Accountants, Ghana, and the Institute of Chartered Accountants, England, and Wales. Joseph has consulted in the areas of financial reporting, capital budgeting, and financial analysis to various organizations in Ghana including the NHance Development Partners Ltd, Ghana.Joseph has worked previously as a field inspector at the Value Added Tax (VAT) Service now Ghana Revenue Authority (GRA) Bolga office-Upper East Region, as an accountant at St. Joseph Filtered Water Company Limited, St. Joseph Catholic Parish, Sefwi-Afere, Western North Region, and as an internal auditor at the Spiritan University College, Ejisu Ashanti Region. Presently, he teaches accounting information systems, management accounting, and public sector accounting at the Department of Accounting and Finance, Kwame Nkrumah University of Science and Technology, Kumasi-Ghana.