Stephen Zamore

• Tay, Emmanuel Mensah Kormla & Zamore, Stephen (2024). Exploring the relationship between the learning environment and bullying: PLS-SEM evidence from Norwegian higher education. Learning Environments Research. ISSN 1387-1579. doi: 10.1007/s10984-024-09497-x.
• Mwintome, Gordon; Agana, Joseph & Zamore, Stephen (2023). Audit partner attributes and key audit matters readability. Journal of Applied Accounting Research. ISSN 0967-5426. doi: 10.1108/JAAR-01-2023-0009. Vis sammendrag

  Purpose The authors examine the association between two important audit partner characteristics and the readability of key audit matters (KAMs) disclosed in the audit reports. Specifically, the authors examine how the readability of KAMs is associated with audit partner tenure and workload. Design/methodology/approach The authors conduct the study in the audit context of Norway and applied the Flesch reading ease scale to measure the readability levels of reported KAMs in the audit reports of companies listed on the Oslo Stock Exchange. Panel data estimation techniques are applied in estimating how partner tenure and workload are associated with the readability of KAMs. In addition, several robustness tests including different measures of KAMs readability and subsample analyses are performed. Findings The authors find that audit partner tenure and workload have significant associations with the level of KAMs readability. Specifically, the results show that the reported KAMs become more readable as the audit partner tenure increases but are less readable for partners with more workload. These results appear stronger in subsamples of KAMs typically noted to be more complex and associated with higher risks. Research limitations/implications As KAMs represent the most significant issues in financial statements audit, these results provide important insights to stakeholders on the potential impact of audit partner tenure and workload on KAMs readability. Less readable KAMs could derail stakeholders' desire to bridge the information gap between auditors and users of the audit report. The uniqueness of this study lies in its focus on audit partner characteristics as opposed to the audit firm. Practical implications Excessive audit partner workload impairs KAMs readability. Originality/value As KAMs represent the most significant issues in financial statements audit, these results provide important insights to stakeholders on the potential impact of audit partner tenure and workload on KAMs readability. Less readable KAMs could derail stakeholders' desire to bridge the information gap between auditors and users of the audit report. The uniqueness of this study lies in its focus on audit partner characteristics as opposed to the audit firm.

• Boamah, Nicholas Addai; Opoku, Emmanuel & Zamore, Stephen (2023). The integration of real estate investment trust: a wavelet coherency analysis. China Finance Review International (CFRI). ISSN 2044-1398. doi: 10.1108/CFRI-02-2023-0021.
• Agana, Joseph; Zamore, Stephen & Domeher, Daniel (2023). IFRS adoption: a systematic review of the underlying theories. Journal of Financial Reporting & Accounting. ISSN 1985-2517. doi: 10.1108/JFRA-08-2022-0317. Vis sammendrag

  Purpose This paper aims to examine the theoretical underpinnings of international financial reporting standards (IFRS)-related studies and offers directions for theoretical and empirical research. Specifically, this study examines the main theories in IFRS adoption research (i.e. adoption, compliance and effects). Design/methodology/approach The sample contains 67 empirical papers that have used theories and was collected from Web of Science database. This study uses a systematic review technique. Findings Generally, the review shows the prevalent and pervasive use of institutional theories of isomorphism across all the three areas of IFRS adoption. Particularly, regarding IFRS adoption stream, this study finds the institutional theory as a dominant theory used to explain IFRS diffusion around the globe. For IFRS compliance, this study finds that the agency and the capital need theories are widely used. For IFRS adoption effects stream, this study finds a few studies using the contingency and neo-institutional theories. Overall, the review provides theoretical lens for IFRS adoption, IFRS compliance and IFRS adoption effects. Originality/value Given the lack of a well-defined set of theories in the domain of accounting, the findings provide further guidance on theory building within the field. Further, accounting regulators, academics and practitioners may benefit from the findings when explaining various changes in the world of accounting.

• Agana, Joseph; Alon, Anna & Zamore, Stephen (2023). Self-regulation versus Government Oversight: Audit Fees Research. Journal of Accounting Literature. ISSN 0737-4607. 45(2). doi: 10.1108/JAL-12-2021-0017. Vis sammendrag

  Purpose With Sarbanes–Oxley Act of 2002 (SOX), the self-regulation of the auditing profession was replaced with standard setting and oversight by the government. The authors focus on the audit fees literature to examine how this change impacted research trends over time and shaped different aspects of audits. Design/methodology/approach The authors utilized bibliometric and content analysis to identify research themes pre- and post-SOX. Findings The change in regulation contributed to an increased focus on clients and continued interest in engagement characteristics as added requirements emphasized the client's governance structure, the auditor's tenure and the type of services provided. Originality/value The prominent issue that emerged is how deficiencies in the audit processes and in the client's internal controls are translated into audit fees. The authors discuss regulatory initiatives pursued in other jurisdictions, including mandatory rotation of firms, joint audits and further limitations on non-audit services, as intended and unintended consequences of these requirements warrant further examination.

• Zamore, Stephen (2022). Panel Data Analysis: A Simplified Summary. Social Science Research Network (SSRN). ISSN 1556-5068. doi: 10.2139/ssrn.4307599.
• Tay, Emmanuel Mensah Kormla & Zamore, Stephen (2022). How the Learning Environment Influences Bullying: The Case of Two Universities in Ghana. African Journal of Teacher Education (AJOTE). 11(1), s. 1–26. doi: 10.21083/ajote.v11i1.6899. Fulltekst i vitenarkiv Vis sammendrag

  In response to a growing concern about bullying and victimisation at universities, this study examined students’ perceptions of the university learning environment (LE) concerning their experience of various negative behaviours and victimisation at the University of Ghana (Legon Campus) and the University of Cape Coast in Ghana. The study was a cross-sectional survey of 751 respondents. Confirmatory factor analysis (CFA) and regression analysis indicated how students’ perceptions of the universities’ LE related to students’ bullying experiences. The results revealed an inverse relationship between students’ perceptions of the LE and their experiences of negative behaviours and victimisation, implying that any improvement in the LE would reduce students’ bullying experiences. It suggests that awareness of anti-bullying rules, which are strictly, fairly, and consistently enforced through participatory democratic principles, would be essential to ensure a positive psychosocial LE.

• Beisland, Leif Atle; Zamore, Stephen & Mersland, Roy (2022). Does It Pay to be Green? A Study of the Global Microfinance Industry. Nonprofit and Voluntary Sector Quarterly. ISSN 0899-7640. doi: 10.1177/08997640221110209. Fulltekst i vitenarkiv Vis sammendrag

  This article examines whether it pays to be green in the microfinance industry. Environmental issues are important for all businesses around the world, and thus many microfinance institutions (MFIs) started embracing them as an additional objective alongside their traditional social and financial objectives. This article is among the first to test the relationships between environmental performance and both the financial and social performance of MFIs. Using a sample of 234 rated MFIs in 58 countries, we find that being green is associated with higher social and financial performance. Specifically, MFIs with environmental policies have higher financial performance (i.e., higher returns on assets, lower operating costs, and lower cost of capital) and higher social performance (i.e., a higher social rating score) than those without environmental policies. Overall, the results suggest that it pays to be green in the microfinance industry and this should motivate MFIs considering being green to do so.

• Shakil, Mohammad Hassan; Munim, Ziaul Haque; Zamore, Stephen & Tasnia, Mashiyat (2022). Sustainability and financial performance of transport and logistics firms: Does board gender diversity matter? Journal of Sustainable Finance & Investment. ISSN 2043-0795. doi: 10.1080/20430795.2022.2039998. Vis sammendrag

  This study examines the influence of corporate environmental performance (CEP) and corporate social performance (CSP) on corporate financial performance (CFP) of transport and logistics firms. Moreover, the moderating effects of board gender diversity (BGD) on the relationship between CEP and CFP, and CSP and CFP are also investigated. We use a cross-country sample of 56 transport and logistics firms with 243 firm-year observations between 2013 and 2017. We estimate the hypothesised relationships using fixed effect and random effect models. The findings reveal that CEP has a significant negative effect on CFP but the positive moderating effects of BGD mitigates the adverse effect. We further find a significant negative effect of CSP on CFP, but no moderating effect of BGD therein. The findings indicate that transport and logistics firms should maintain their board gender diversity to achieve a positive outcome of their investments into environmental performance.

• Zamore, Stephen; Beisland, Leif Atle & Mersland, Roy (2021). Excessive Focus on Risk? Non-performing Loans and Efficiency of Microfinance Institutions. International Journal of Finance and Economics. ISSN 1076-9307. doi: 10.1002/ijfe.2477. Fulltekst i vitenarkiv
• Zamore, Stephen; Beisland, Leif Atle & Mersland, Roy (2019). Geographic diversification and credit risk in microfinance. Journal of Banking & Finance. ISSN 0378-4266. 109. doi: 10.1016/j.jbankfin.2019.105665. Fulltekst i vitenarkiv
• Agyapong, Ahmed; Zamore, Stephen & Mensah, Henry Kofi (2019). Strategy and Performance: Does Environmental Dynamism Matter? . Journal of African Business. ISSN 1522-8916. doi: 10.1080/15228916.2019.1641304.
• Agana, Joseph; Mohammed, Abu-Khanifa & Zamore, Stephen (2018). International Transfer Pricing and Income Shifting in Developing Countries: Evidence from Ghana. International Journal of Emerging Markets. ISSN 1746-8809. 13(5), s. 1132–1153. doi: 10.1108/IJoEM-05-2017-0181.
• Zamore, Stephen; Djan, Kwame Ohene; Alon, Ilan & Hobdari, Bersant (2018). Credit Risk Research: Review and Agenda. Emerging markets finance & trade. ISSN 1540-496X. 54(4), s. 811–835. doi: 10.1080/1540496X.2018.1433658.
• Ibrahim, Sikanery; Appiah, Kingsley Opoku & Zamore, Stephen (2018). Antecedents and Short-run Causal Relationship between Foreign Direct Investment and Infrastructure Development in Ghana. International Journal of Financial Services Management. ISSN 1460-6712. 9(2), s. 119–139. doi: 10.1504/ijfsm.2018.10014032.
• Lensink, Robert; Mersland, Roy; Vu, Nhung Thi Hong & Zamore, Stephen (2018). Do microfinance institutions benefit from integrating financial and nonfinancial services? Applied Economics. ISSN 0003-6846. 50(21), s. 2386–2401. doi: 10.1080/00036846.2017.1397852.
• Zamore, Stephen (2017). Should Microfinance Institutions diversify or focus? A global analysis. Research In International Business and Finance. ISSN 0275-5319. 46, s. 105–119. doi: 10.1016/j.ribaf.2017.12.001. Fulltekst i vitenarkiv
• Beisland, Leif Atle; Mersland, Roy & Zamore, Stephen (2016). Motivations for Business Start-up: Are There any Differences Between Disabled and Non-disabled Microfinance Clients? Journal of International Development. ISSN 0954-1748. 28(1), s. 147–149. doi: 10.1002/jid.3196. Fulltekst i vitenarkiv

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• Zhang, Yan; Zamore, Stephen & Mersland, Roy (2023). Free Cash Flow and Performance in Microfinance: A Global Analysis.
• Zhang, Yan; Zamore, Stephen & Mersland, Roy (2023). Debt, free cash flow and performance in microfinance: A global analysis.
• Zamore, Stephen (2022). Panel Data Analysis Using Stata.
• Zamore, Stephen; Mersland, Roy & Jenssen, Jan Inge (2022). Christianity, leadership and performance of microfinance institutions.
• Mwintome, Gordon; Mersland, Roy; Zamore, Stephen; Agana, Joseph & Nyarko, Samuel Anokye (2021). Agency conflicts and the demand for perceived audit quality in microfinance institutions.
• Agana, Joseph; Alon, Anna & Zamore, Stephen (2021). Self-regulation and Re-regulation: Audit Fees Research.
• Mwintome, Gordon; Zamore, Stephen; Agana, Joseph; Mersland, Roy & Anokye, Samuel (2021). Ownership, Institutional Factors and Auditor Choice in Developing Countries.
• Mwintome, Gordon; Anna, Alon; Zamore, Stephen & Agana, Joseph (2021). Understanding the determinants of Key Audit Matters.
• Mwintome, Gordon; Zamore, Stephen; Agana, Joseph; Mersland, Roy & Anokye, Samuel (2021). Governance, Institutional Quality and Auditor Choice in Emerging Markets.
• Mwintome, Gordon; Alon, Anna; Zamore, Stephen & Agana, Joseph (2021). Determinants of Key Audit Matters: Governance and auditor attributes.
• Mwintome, Gordon; Zamore, Stephen; Agana, Joseph; Nyarko, Samuel Anokye & Mersland, Roy (2020). Auditor Choice and its Implications for Hybrid Organizations.
• Agana, Joseph; Alon, Anna & Zamore, Stephen (2020). Audit deregulation and re-regulation: Implications for audit fees .
• Mersland, Roy; Zamore, Stephen; Djan, Kwame Ohene & Sommeno, Tigist Woldetsadik (2019). Internationalization of the Microfinance Industry. I Hudon, Marek; Labie, Marc & Szafarz, Ariane (Red.), A Research Agenda for Financial Inclusion and Microfinance. Edward Elgar Publishing. ISSN 9781788114219. s. 139–149.
• Zamore, Stephen; Beisland, Leif Atle & Mersland, Roy (2018). Non-performing loans and efficiency of microfinance institutions.
• Zamore, Stephen; Beisland, Leif Atle & Mersland, Roy (2018). Geographic diversification and credit risk in microfinance.
• Zamore, Stephen; Beisland, Leif Atle & Mersland, Roy (2017). Non-performing loans and efficiency of microfinance institutions.
• Zamore, Stephen (2017). Should Microfinance Institutions Diversify or Focus? A Global Anysis.
• Zamore, Stephen (2016). Should microfinance institutions diversify or focus? A global analysis.
• Zamore, Stephen; Beisland, Leif Atle & Mersland, Roy (2016). Geographic diversification and credit risk in microfinance.
• Zamore, Stephen; Djan, Kwame Ohene & Alon, Ilan (2016). Credit risk research: A backward -forward looking analysis.
• Zamore, Stephen (2018). Risk Management and Efficiency of Microfinance Institutions. Wittusen & Jensen. ISSN 978-82-7117-908-3. Fulltekst i vitenarkiv

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