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Joseph Akadeagre Agana

PhD Candidate in Accounting

9I167 ( Universitetsveien 19, Kristiansand )

Joseph Agana is a PhD candidate in Accounting at the School of Business and Law, University of Agder and a Lecturer at the Department of Accounting and Finance, Kwame Nkrumah University of Science and Technology, Kumasi, Ghana. He holds a Master of Philosophy degree in Accounting from the KNUST and is a member of the Institute of Chartered Accountants-Ghana (ICAG).

Research interests

My broad research interest is in three main areas of International Financial Reporting Standards (IFRS), Audit and Transfer Pricing.

For my PhD, I am currently focusing on  the implications of changes in financial reporting and auditing. First, empirical evidence has shown that financial reporting systems and complexity have implications for audit particularly auditor type, audit fees and the use of non-audit service. In that sense, I seek to examine the implications of IFRS for SMEs adoption on the audit of SMEs in developing countries.

Second, recent changes in audit particularly the introduction and adoption of ISA 701; Key Audit Matters (KAM) have implications for the informativeness of annual reports. Thus, questions relating to the link between key audit matters and the content of directors report are focal areas of interest. 


Courses and teaching

Prior to joining the Department of Economics and Finance at the School of Business and Law, University of Agder, Joseph taught  accounting courses such as Taxation, Management Accounting, Intermediate Accounting (Introduction to IFRS),  and Public Sector Accounting at the Kwame Nkrumah University of Science and Technology, Kumasi-Ghana. 


Joseph is a team member of the Internationalisation of Financial Reporting and Auditing (IFRA) project funded by the Norwegian Research Council. He is currently researching topics relating to Key Audit Matters, Audit Fees and implications of IFRS for SMEs on SMEs Audit.

Selected publications

Agana Joseph Akadeagre, Mohammed Abu-Khanifa, Zamore Stephen, International Transfer Pricing and Income Shifting in Developing Countries: Evidence from Ghana (2018). International Journal of Emerging Markets ISSN 1746-8809.

Mireku, K., Sakyi, E. A., & Agana, J. A. (2018). Does Commercial Banks Presence Enhance Profitability in Ghana?. Global Business Review, 0972150918794969.

Scientific publications

  • Zori, Solomon George; Aguelmous, Rachid; Gyimah, Daniel; Agana, Joseph (2022). The Effects of Reverse Cross-Listings on Firm Performance and Stock Market Development: Evidence of Cross-Listing from Developed to Emerging Markets.
  • Agana, Joseph (2021). Key Audit Matters: Implications for the use of specialist and audit fees.
  • Agana, Joseph (2021). Auditors use of experts in key audit matters.
  • Mwintome, Gordon; Mersland, Roy; Zamore, Stephen; Agana, Joseph; Nyarko, Samuel Anokye (2021). Agency conflicts and the demand for perceived audit quality in microfinance institutions.
  • Agana, Joseph; Alon, Anna; Zamore, Stephen (2021). Self-regulation and Re-regulation: Audit Fees Research.
  • Mwintome, Gordon; Zamore, Stephen; Agana, Joseph; Mersland, Roy; Anokye, Samuel (2021). Ownership, Institutional Factors and Auditor Choice in Developing Countries.

Last changed: 17.10.2018 16:10