Digital transformation is fundamentally reshaping management accounting by changing how organizations generate, analyse, and utilize information for strategic decision-making. Despite the growing body of research on artificial intelligence (AI), big data analytics, robotic process automation (RPA), blockchain, cloud co...
Simon K. M. Nayo, E. Ocansey, E. K. Asirifi· International journal of res...· 0 citations
Artificial intelligence (AI) is changing audit practice by expanding analytical coverage, automating routine procedures, and supporting more continuous risk assessment. These benefits, however, also raise questions about accountability, explainability, professional judgment, data protection, and legal responsibility. T...
E. K. Asirifi, E. Ocansey· International journal of bus...· 0 citations
Supreme Audit Institutions (SAIs) play a pivotal role in promoting transparency, strengthening public financial management, and enhancing accountability within the public sector. However, the effectiveness of public auditing depends not only on the production of audit reports but also on the successful implementation o...
D. Oppong, E. Ocansey, Richard Bediako· International journal of res...· 0 citations
Strategic Management Accounting (SMA) has moved beyond its early emphasis on cost and competitor information towards a broader role in strategy, sustainability and digitally enabled decision-making. This study reviews the evolution of SMA and its contribution to sustainable organisational performance. A systematic lite...
Simon K. M. Nayo, E. Ocansey, Emmanuel Peprah· African journal of accountin...· 0 citations
Corporate governance has become a critical determinant of financial stability, organizational resilience, and effective risk management in financial institutions. Following the global financial crisis of 2007–20G09 and subsequent regulatory reforms, considerable scholarly attention has focused on understanding how gove...
E. Ocansey, M. Antwi· Journal of Economics, Financ...· 0 citations
Purpose: This study examines whether audit brainstorming mediates the relationships between auditor competence, professional judgment, professional skepticism, and auditor performance. Drawing on human capital theory and team information-processing perspectives, the study argues that individual auditor attributes influ...
One of the first comprehensive syntheses of ADA adoption in the West African auditing context offers a conceptual foundation for future research and practical guidance for audit firms, regulators, professional accounting bodies and higher education institutions advancing digital transformation in auditing.
E. Ocansey, E. K. Asirifi· International journal of bus...· 0 citations
Financial statement fraud remains a persistent threat to the integrity of global capital markets despite extensive auditing standards and regulatory reforms. This study systematically reviews literature on external auditors' responsibilities in fraud detection and evaluates why significant audit failures continue to oc...
E. Ocansey, Emmanuel Peprah· International journal of bus...· 0 citations
Purpose: This study examined the influence of risk on procurement in public institutions in Africa through a systematic meta-analysis of over 70 peer-reviewed and grey literature sources published between 2000 and 2025.
Methodology: The research synthesized both quantitative and qualitative evidence to identify domina...
E. Ackom, E. Ocansey· Journal of Accountancy· 0 citations
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