Dr. Joseph Akadeagre Agana is a Senior Lecturer at the Department of Accounting and Finance, School of Business, Kwame Nkrumah University of Science and Technology, Kumasi, Ghana. His PhD focused on the implications of accounting and audit regulations and was awarded by the University of Agder, Norway. Specifically, his doctoral thesis examined the implications of accounting and audit regulations for audit fees, auditors' use of experts, and accounting quality. Studies from his doctoral thesis have been published in highly regarded accounting journals such as the Journal of Accounting Literature (JAL) and The International Journal of Accounting (TIJA), both ranked 3 in the Chartered ABS Academic Journal Guide. Before his PhD, he obtained a Master of Philosophy degree in Accounting and a Bachelor of Science in Business Administration (Accounting) from the Kwame Nkrumah University of Science and Technology, Kumasi, Ghana. Joseph’s research interests include contemporary issues in accounting and audit regulations, audit reporting, audit technology, taxation, sustainability, and institutional structures underlying accounting and audit in emerging markets. His 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. Other recent studies investigate 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. These studies have appeared in well-regarded journals such as the International Journal of Auditing (IJA), Accounting & Finance, Sustainable Development, the Managerial Auditing Journal (MAJ) and the Journal of Applied Accounting Research (JAAR). Joseph is a member of the Accounting and Auditing research group at the School of Business and Law, University of Agder-Norway. He is also a member of the American Accounting Association (AAA) and the European Accounting Association (EAA) and has presented scientific papers at conferences organised by these associations.

Professionally, Joseph is a Chartered Accountant and a member of the Institute of Chartered Accountants, Ghana. He has participated in training workshops on International Public Sector Accounting Standards (IPSAS) organised jointly by the Institute of Chartered Accountants, Ghana, and the Institute of Chartered Accountants, England and Wales. Joseph offers his expertise in financial reporting, auditing and assurance, audit data analytics and digital risk management, corporate governance, taxation, and public sector accounting to various corporate entities in Ghana, including TEK Cooperative Credit Union, where he serves as Vice Chairperson of the Interim Management Committee. He recently participated in the Bank of Ghana workshop on microfinance sector reforms.

Joseph started his professional career as a field inspector at the Value Added Tax (VAT) Service, now the Ghana Revenue Authority (GRA), Bolgatanga Office, Upper East Region. He later worked as an accountant at St. Joseph Filtered Water Company Limited, St. Joseph Catholic Parish, Sefwi-Afere, Western North Region, and as an internal auditor at the Spiritan University College, Ejisu, Ashanti Region. He currently teaches accounting information systems, management accounting, and public sector accounting at the Department of Accounting and Finance, Kwame Nkrumah University of Science and Technology, Kumasi, Ghana, and also serves as the Examinations Officer of the KNUST School of Business. Joseph can be contacted via jaagana.ksb@knust.edu.gh.