Gordon Mwintome

• Mwintome, Gordon; Agana, Joseph Akadeagre; Mersland, Roy; Nyarko, Samuel Anokye & Zamore, Stephen (2026). Auditor Choice in Microfinance Institutions: The Role of Ownership Structure, Governance and International Exposure. Accounting and Finance. ISSN 0810-5391. doi: 10.1111/acfi.70254. Full text in Research Archive Show summary

  This study investigates auditor choice in microfinance institutions (MFIs) across emerging markets, focusing on ownership structure, governance and international exposure. Using a unique hand‐collected global dataset, we compare member‐owned and non‐member‐owned MFIs and document that member‐owned MFIs are significantly less likely to engage international auditors. This effect persists after controlling international exposure but is moderated by the quality of formal institutions and the presence of internal audit functions. Our findings advance the literature on auditor selection by highlighting how organizational ownership interacts with institutional quality in shaping auditor choice. These results have important implications for regulators and policymakers seeking to strengthen governance and enhance audit quality in the microfinance sector.

• Naatu, Felicia; Munim, Ziaul Haque; Mæhle, Natalia; Hosen, Mosharrof; Mwintome, Gordon & Mugwira, Tatenda (2025). Determinants of Green Product Consumption: Insights From Norway. World Food Policy. 11(2). doi: 10.1002/wfp2.70008. Full text in Research Archive
• Mwintome, Gordon; Agana, Joseph & Zamore, Stephen (2025). Auditors' Use of Experts: Implications for Audit Quality and Audit Fees. International Journal of Auditing. ISSN 1090-6738. 30(1), p. 107–122. doi: 10.1111/ijau.70006. Full text in Research Archive Show summary

  The audit environment is increasingly complex, and stakeholders are demanding higher‐quality audits. As a result, auditors are increasingly relying on experts across various fields, especially in areas with high estimation uncertainty. While this approach aims to improve audit quality, it has cost implications. Recent studies that used PCAOB data from large US firms have offered valuable insights regarding the general use of experts. Using hand‐collected audit reports data from Norwegian listed companies from 2016 to 2019, we build on the prior insights by focusing on the specific use of experts in high‐risk areas of audit engagements. We find that the use of experts is positively associated with audit fees and negatively associated with absolute discretionary accruals, suggesting higher audit quality. This finding thus extends prior studies by emphasizing that the impact of experts on audit quality is significantly influenced by the specific areas of the audit engagement within which they are deployed. Therefore, our results suggest that to achieve the desired benefits and justify the associated incremental costs, experts should be strategically deployed in the most critical areas of the audit.

• Mwintome, Gordon; Agana, Joseph & Zamore, Stephen (2023). Audit partner attributes and key audit matters readability. Journal of Applied Accounting Research. ISSN 0967-5426. doi: 10.1108/JAAR-01-2023-0009. Full text in Research Archive Show summary

  Purpose The authors examine the association between two important audit partner characteristics and the readability of key audit matters (KAMs) disclosed in the audit reports. Specifically, the authors examine how the readability of KAMs is associated with audit partner tenure and workload. Design/methodology/approach The authors conduct the study in the audit context of Norway and applied the Flesch reading ease scale to measure the readability levels of reported KAMs in the audit reports of companies listed on the Oslo Stock Exchange. Panel data estimation techniques are applied in estimating how partner tenure and workload are associated with the readability of KAMs. In addition, several robustness tests including different measures of KAMs readability and subsample analyses are performed. Findings The authors find that audit partner tenure and workload have significant associations with the level of KAMs readability. Specifically, the results show that the reported KAMs become more readable as the audit partner tenure increases but are less readable for partners with more workload. These results appear stronger in subsamples of KAMs typically noted to be more complex and associated with higher risks. Research limitations/implications As KAMs represent the most significant issues in financial statements audit, these results provide important insights to stakeholders on the potential impact of audit partner tenure and workload on KAMs readability. Less readable KAMs could derail stakeholders' desire to bridge the information gap between auditors and users of the audit report. The uniqueness of this study lies in its focus on audit partner characteristics as opposed to the audit firm. Practical implications Excessive audit partner workload impairs KAMs readability. Originality/value As KAMs represent the most significant issues in financial statements audit, these results provide important insights to stakeholders on the potential impact of audit partner tenure and workload on KAMs readability. Less readable KAMs could derail stakeholders' desire to bridge the information gap between auditors and users of the audit report. The uniqueness of this study lies in its focus on audit partner characteristics as opposed to the audit firm.

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• Mwintome, Gordon; Anna, Alon; Zamore, Stephen & Agana, Joseph (2021). Understanding the determinants of Key Audit Matters. Full text in Research Archive
• Mwintome, Gordon; Zamore, Stephen; Agana, Joseph; Mersland, Roy & Anokye, Samuel (2021). Governance, Institutional Quality and Auditor Choice in Emerging Markets. Full text in Research Archive
• Mwintome, Gordon; Zamore, Stephen; Agana, Joseph; Mersland, Roy & Anokye, Samuel (2021). Ownership, Institutional Factors and Auditor Choice in Developing Countries. Full text in Research Archive
• Mwintome, Gordon; Mersland, Roy; Zamore, Stephen; Agana, Joseph & Nyarko, Samuel Anokye (2021). Agency conflicts and the demand for perceived audit quality in microfinance institutions. Full text in Research Archive
• Mwintome, Gordon; Alon, Anna; Zamore, Stephen & Agana, Joseph (2021). Determinants of Key Audit Matters: Governance and auditor attributes. Full text in Research Archive
• Mwintome, Gordon; Zamore, Stephen; Agana, Joseph; Nyarko, Samuel Anokye & Mersland, Roy (2020). Auditor Choice and its Implications for Hybrid Organizations. Full text in Research Archive
• Mwintome, Gordon & Alon, Anna (2022). Essays on Auditor Choice and Audit Disclosures. Universitetet i Agder. ISSN 9788284270791. Full text in Research Archive Show summary

  This dissertation consists of the following three studies : 1. Mwintome, G., Mersland, R., & Nyarko, S.A. Firm ownership and auditor choice: Insights from microfinance institutions in developing countries. 2. Mwintome, G. & Alon, A. Auditor specialization, audit committee independence, and key audit matters. 3. Mwintome, G. Auditor changes and key audit matters.

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