Joseph Akadeagre Agana
The researcher's work focuses on advancing understanding across diverse fields related to financial literacy and its evolution, tax compliance strategies, auditing practices, sustainability trends, corporate governance, and fiscal policy. Their research explores the interplay between financial education and behavioral changes, examines the role of ISO certification in governance quality, investigates the effectiveness of audit software in emerging markets, and delves into sustainable supply chain management through a blend of big data analytics and content analysis. The study also addresses corporate social responsibility, corporate governance practices, and fiscal policy implications, highlighting how these areas intersect to drive economic growth and social development.
Faculty Biography
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.
Auditing, Earnings Management, Governance
Banking stability, regulation, efficiency
Big Data and Business Intelligence
Corporate Finance and Governance
Corporate Social Responsibility Reporting
Corporate Taxation and Avoidance
Economic Growth and Development
Energy, Environment, Economic Growth
Environmental Sustainability in Business
Financial Literacy, Pension, Retirement Analysis
Financial Reporting and Valuation Research
Fiscal Policy and Economic Growth
Sustainable Supply Chain Management
Taxation and Compliance Studies
Working Capital and Financial Performance
Auditors' Use of Experts: Implications for Audit Quality and Audit Fees
Supply chain finance and performance: a bibliometric and content analysis
Open AccessUsage of generalized audit software in an emerging economy: the modified ITAQ model approach
Advancing carbon neutrality agenda: Does governance quality and environmental tax matter? Evidence from novel MMQR and heterogeneous analysis
Sustainable finance and social development: do institutional quality and ICT infrastructure matter
Open AccessEffect of corporate governance mechanisms on corporate strategy for listed firms in Sub-Saharan Africa (SSA)
Tax Knowledge, Trust in Government, and Voluntary Tax Compliance: Insights From an Emerging Economy
Open AccessKey Audit Matters and Audit Costs: Evidence from an Emerging Market
Open AccessThe effect of corporate social responsibility on firm performance: Insights from <scp>ISO</scp> 9001‐certified manufacturing firms in Ghana
Audit partner attributes and key audit matters readability
IFRS adoption: a systematic review of the underlying theories
Is there a link between financial literacy and financial behaviour?
Open AccessIFRS Adoption Approaches and Accounting Quality
Self-regulation versus government oversight: audit fees research
Sustainability performance of firms in the emerging economy: The role of corporate governance and corporate strategy
Open AccessInternational transfer pricing and income shifting in developing countries: evidence from Ghana
Does Commercial Banks Presence Enhance Profitability in Ghana?
Comparative Predictive Abilities of Earnings and Operating Cash Flows on Future Cash Flows: Empirical Evidence from Ghana
Open AccessDoes interest rate matter to the Ghanaian stock market?
Comparative Predictive Abilities of Earnings and Operating Cash Flows on Future Cash Flows: Empirical Evidence from Ghana
Open AccessDoes Interest Rate Matter to the Ghanaian Stock Market
Department of Accounting and Finance
Kwame Nkrumah University of Science and Technology