In this dissertation, I examined questions relating to the impact of accounting and audit regulations on audit fees, accounting quality and auditors use of experts.
Joseph Akadeagre Agana
PhD Candidate
Joseph Akadeagre Agana of the School of Business and Law at the University of Agder has submitted his thesis entitled «Essays on Implications of accounting and audit regulations» and will defend the thesis for the PhD-degree Thursday 24 June 2021.
He has followed the PhD-programme at the School of Business and Law at the University of Agder,
Regulations in all forms are often thought to be in the public interest and thus the associated benefits and costs are often not properly scrutinized.
In this dissertation, I examined questions relating to the impact of accounting and audit regulations on audit fees, accounting quality and auditors use of experts. The results show the following:
Overall, while accounting and audit regulations are generally vital due to their focus on enhancing transparency and reporting quality, evidence of the unintended consequences and the marginal benefits arising from these regulations imply a more nuanced approach is required in the implementation of accounting and audit regulations.
The trial lecture and the public defence will take place online, via the Zoom conferencing app (link below).
Head of department Bjørn-Tore Flåten, Department of Management, School of Business and Law at the University of Agder, will chair the disputation.
Given topic for trial lecture: «On the migration of international accounting standards into developing economies»
Thesis Title: «Essays on Implications of accounting and audit regulations»
Search for the thesis in AURA - Agder University Research Archive, a digital archive of scientific papers, theses and dissertations from the academic staff and students at the University of Agder.
Papers I-III were excluded from the dissertation until they will be published.
Full text:
The Candidate: Joseph Akadeagre Agana (1987, Bolgatanga, Upper East Region, Ghana). Bachelor degree and Masters degree from the Kwame Nkrumah University of Science and Technology (KNUST), Kumasi-Ghana. Present position: Lecturer, Department of accounting and finance, KNUST-Ghana.
First opponent: Professor Minna Martikainen, University of Vaasa, Finland
Second opponent: Associate Professor Cardamine Carmen Estrella Olsen, Western Norway University of Applied Sciences.
Professor Lars Oxelheim, Universitety of Agder, is appointed as the administrator for the assessment commitee.
Supervisor were Professor Anna Alon, Department of Economics and Finance, UiA
The disputation is open to the public, but to follow the trial lecture and the public defence, which is transmitted via the Zoom conferencing app, you have to register as an audience member.
We ask audience members to join the virtual trial lecture at 10:50 at the earliest and the public defense at 11:50 at the earliest. After these times, you can leave and rejoin the meeting at any time. Further, we ask audience members to turn off their microphone and camera and keep them turned off throughout the event. You do this at the bottom left of the image when in Zoom. We recommend you use ‘Speaker view’. You select that at the top right corner of the video window when in Zoom.
The chair invites members of the public to pose questions ex auditorio in the introduction to the public defense, with deadlines. It is a prerequisite that the opponent has read the thesis. Questions can be submitted to the chair Bjørn-Tore Flåtenon e-mail bjorn-tore.flaten@uia.no