Joseph Akadeagre Agana
Department of Accounting and FinanceSocial SciencesPhysical Sciences

Joseph Akadeagre Agana

21 Publications15 Research Themes8 Open Access
Research Overview & Focus

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.

Key Research Themes (15)
Social Sciences

Auditing, Earnings Management, Governance

Social Sciences

Banking stability, regulation, efficiency

Social Sciences

Big Data and Business Intelligence

Social Sciences

Corporate Finance and Governance

Social Sciences

Corporate Social Responsibility Reporting

Social Sciences

Corporate Taxation and Avoidance

Physical Sciences

Economic Growth and Development

Social Sciences

Energy, Environment, Economic Growth

Social Sciences

Environmental Sustainability in Business

Social Sciences

Financial Literacy, Pension, Retirement Analysis

Social Sciences

Financial Reporting and Valuation Research

Social Sciences

Fiscal Policy and Economic Growth

Social Sciences

Sustainable Supply Chain Management

Social Sciences

Taxation and Compliance Studies

Social Sciences

Working Capital and Financial Performance

Publications (21)

Auditors' Use of Experts: Implications for Audit Quality and Audit Fees

2025Auditing, Earnings Management, GovernanceDOI: 10.1111/ijau.70006

Supply chain finance and performance: a bibliometric and content analysis

Open Access
2025Sustainable Supply Chain ManagementDOI: 10.1108/mscra-04-2024-0013

Usage of generalized audit software in an emerging economy: the modified ITAQ model approach

2025Big Data and Business IntelligenceDOI: 10.1108/maj-11-2024-4569

Advancing carbon neutrality agenda: Does governance quality and environmental tax matter? Evidence from novel MMQR and heterogeneous analysis

2025Energy, Environment, Economic GrowthDOI: 10.1007/s10668-025-06099-2

Sustainable finance and social development: do institutional quality and ICT infrastructure matter

Open Access
2025Economic Growth and DevelopmentDOI: 10.1504/wremsd.2025.149016

Effect of corporate governance mechanisms on corporate strategy for listed firms in Sub-Saharan Africa (SSA)

2024Corporate Finance and GovernanceDOI: 10.1007/s43546-024-00665-y

Tax Knowledge, Trust in Government, and Voluntary Tax Compliance: Insights From an Emerging Economy

Open Access
2024Taxation and Compliance StudiesDOI: 10.1177/21582440241234757

Key Audit Matters and Audit Costs: Evidence from an Emerging Market

Open Access
2024Auditing, Earnings Management, GovernanceDOI: 10.2139/ssrn.4699895

The effect of corporate social responsibility on firm performance: Insights from <scp>ISO</scp> 9001‐certified manufacturing firms in Ghana

2023Environmental Sustainability in BusinessDOI: 10.1002/csr.2648

Audit partner attributes and key audit matters readability

2023Auditing, Earnings Management, GovernanceDOI: 10.1108/jaar-01-2023-0009

IFRS adoption: a systematic review of the underlying theories

2023Auditing, Earnings Management, GovernanceDOI: 10.1108/jfra-08-2022-0317

Is there a link between financial literacy and financial behaviour?

Open Access
2023Financial Literacy, Pension, Retirement AnalysisDOI: 10.1080/23322039.2023.2188712

IFRS Adoption Approaches and Accounting Quality

2023Auditing, Earnings Management, GovernanceDOI: 10.1142/s1094406023500099

Self-regulation versus government oversight: audit fees research

2023Auditing, Earnings Management, GovernanceDOI: 10.1108/jal-12-2021-0017

Sustainability performance of firms in the emerging economy: The role of corporate governance and corporate strategy

Open Access
2023Corporate Social Responsibility ReportingDOI: 10.22495/cgsrv7i3p2

International transfer pricing and income shifting in developing countries: evidence from Ghana

2018Corporate Taxation and AvoidanceDOI: 10.1108/ijoem-05-2017-0181

Does Commercial Banks Presence Enhance Profitability in Ghana?

2018Banking stability, regulation, efficiencyDOI: 10.1177/0972150918794969

Comparative Predictive Abilities of Earnings and Operating Cash Flows on Future Cash Flows: Empirical Evidence from Ghana

Open Access
2016Working Capital and Financial Performance

Does interest rate matter to the Ghanaian stock market?

2016Fiscal Policy and Economic GrowthDOI: 10.1504/ijmp.2016.076744

Comparative Predictive Abilities of Earnings and Operating Cash Flows on Future Cash Flows: Empirical Evidence from Ghana

Open Access
2015Financial Reporting and Valuation ResearchDOI: 10.5430/afr.v4n3p40

Does Interest Rate Matter to the Ghanaian Stock Market

2014Fiscal Policy and Economic Growth
Academic Metrics
DepartmentDepartment of Accounting and Finance
Total Publications21
Research Themes15
Open Access Papers8

Department of Accounting and Finance

Kwame Nkrumah University of Science and Technology

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