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Joseph Agana

MPhil (Accounting-KNUST), Chartered Accountant (ICA), BSc Bus. Admin. (Accounting-KNUST)

Joseph is an Assistant Lecturer at the Department of Accounting and Finance, School of Business, Kwame Nkrumah University of Science and Technology, Kumasi-Ghana. He is currently pursuing a PhD in Accounting at the School of Business and Law, University of Agder-Norway. At the University of Agder, he is a team member of the Internationalisation of Financial Reporting and Auditing (IFRA)project funded by the Norwegian Research Council. He is also a Teacher Assistant for Corporate Finance and Research Methods courses in the MSc program. For his PhD, he is currently researching on topics related to the Internationalisation of Financial Reporting and Auditing (IFRA) poject with a focus on developing/emerging markets.

Prior to joining the KNUST as a full time Lecturer, he served the University as a part time Lecturer teaching various undergraduate accounting courses including Financial Accounting I and II, Intermediate Accounting (focus on IFRS), Accounting Information Systems and Financial Analysis. During that period, he was also a full time Lecturer at the Spiritan University College, Ejisu. He also served as the Internal Auditor of the Spiritan University College.

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 consulted in the areas of financial reporting, capital budgeting and financial analysis to various organizations in Ghana including the St. Joseph’s Filtered Water Company Ltd and NHance Development Partners Ltd, Ghana.

His latest empirical work is on International Transfer Pricing and Income Shifting among Multinational Corporations (forthcoming) in the International Journal of Emerging Markets (IJOEM). Previously, he has published papers in the International Journal of Management Practice and Global Business Review.

 

Publications

  • Agana, J. A., Mohammed, A., Zamore, S. (Forthcoming) International Transfer Pricing and Income Shifting in Developing Economies: Evidence from Ghana. International Journal of Emerging Markets.
  • Kwame, M, Sakyi, E.A and Agana, J.A (Forthcoming).“Does Commercial Bank Presence Enhance Profitability in Ghana?”Global Business Review6
  • Adu, L.A, Agana, J.A and Sakyi, D (2016). Does Interest Rate Matter to the Ghanaian Stock Market? International Journal of Management Practice 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 4, No. 3, pp 40-45.

 

Research Interest

  • International Financial Reporting Standards (IFRS)
  • Audit
  • Transfer Pricing.