Research Areas/Interests
My research focuses on accounting and audit regulations, particularly in respect of International Financial Reporting Standards (IFRS), International Standards on Auditing (ISA), and International Public Sector Accounting Standards (IPSAS). Other areas of interest include audit reporting, audit technology, taxation, sustainability, and institutional structures underlying accounting and audit in emerging markets. For my PhD, I examined the implications of accounting and audit regulations, focusing on audit fees, auditors' use of experts, and accounting quality, including whether self-regulation by the audit profession versus government oversight has consequences for audit fees and whether IFRS adoption approaches impact accounting quality. My recent scholarly works examine the implications of auditors' use of experts for audit quality and audit fees, the role of ownership structure, governance, and international exposure in auditor choice among microfinance institutions, and the contribution of environmental tax to climate action and SDG 13 achievement in Africa. I have also investigated the factors influencing the usage of generalised audit software by external auditors in Ghana and the association between audit partner attributes and the readability of key audit matters.
