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Joseph Agana

Mr Joseph Agana

Department Accounting and Finance



Joseph is a Chartered Accountant and member of the Institute of Chartered Accountants, Ghana. He holds an MPhil in Accounting and BSc. Administration (Accounting) from the Kwame Nkrumah University of Science and Technology (KNUST), Kumasi. He has attended various seminars on financial analysis and development financing as part of a professional development program at the Asian Development Bank (ADB) in Manila-Philippines. Joseph has consulted in the areas of capital budgeting to various organizations including the St. Joseph’s Filtered Water Company where he worked as an Accountant for nearly four (4) years. His experience spans key areas in accounting systems and financial management including project appraisal and management.  He has participated in the design and implementation schemes of internal controls in various institutions including St. Joseph Filtered Water Company Ltd and Spiritan University College.

Refereed Journal Publications

  • Adu, L.A, Agana, J.A and Sakyi, D (2016). Does Interest Rate Matter to the Ghanaian Stock Market? International Journal of Management Practice Vol. 9, No. 2, pp 159-172
  • Agana, J.A, Kwame, M and Appiah, K.O (2015). Comparative Predictive Ability of Earnings and Operating Cash Flows on Future Cash Flows: Empirical Evidence from Ghana.  Accounting and Finance Research Vol. 4, No. 3, pp 40-45.


Conference Publications

  • Agana, J.A, Domeher, D and Asamoah, L. (2016). Accruals and Cash Flows Prediction: Empirical Evidence from Ghana. Proceedings of the African Review of Economics and Finance Conference (2016) Kumasi-Ghana.


 Description Of Research Interest:

  • IFRS Adoption,
  • Accounting Practices and the Market Valuation of Accounting Numbers,
  • Cash Flow Predictions,
  • Usefulness of Accounting Information,
  • Taxation and International Transfer Pricing,
  • Accruals,
  • Earnings Quality and Earnings Management,
  • Audit Quality and Accounting Systems and Corporate Strategy


Courses Taught:

  • Intermediate Accounting II,
  • Accounting Information Systems,
  • Taxation and Business Strategy,
  • Public Sector Accounting,
  • Auditing and Internal Review,
  • Audit and Assurance.


Selected Projects Supervised

  • International Transfer Pricing And income Shifting: Evidence from Companies Listed On The Ghana Stock Exchange
  • An Empirical Analysis of Auditors Independence and Audit Quality in Ghana.
  • The Impact of Audit Committee Existence and External Audit on Earnings Management: Evidence from Ghana.
  • Knowledge of Accounting Professionals on IFRS for SMEs: A case of Kumasi Metropolis.
  • Determinants of Capital Structure of Ghanaian Rural Banks.
  • An Evaluation of Management Accounting Practices in Ghana’s Public Sector