Joseph Akadeagre Agana

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. 

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.

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.