Artificial intelligence has moved from the periphery of audit practice to its operational core, and the profession’s conceptual apparatus has not kept pace. This article examines what the opacity of machine learning systems does to two foundations of the auditing discipline: the assurance model, which rests on the auditor’s ability to obtain and evaluate sufficient appropriate evidence, and the liability regime, which rests on a standard of care calibrated to human judgment. Drawing on auditing scholarship, standard-setting developments at the IAASB and the PCAOB, comparative regulatory instruments including the European Union’s Artificial Intelligence Act, and the common law of auditor negligence, the article argues that neither wholesale prohibition of opaque systems nor uncritical reliance on them is defensible. It proposes a graduated algorithmic reliance framework that ties the permissible depth of reliance on an AI system to the demonstrable explainability of that system, the materiality of the assertion it supports, and the auditor’s capacity to corroborate its output through independent means. The article also reformulates the negligence standard around the figure of the competent hybrid auditor and considers how liability should be allocated among audit firms, technology vendors, and audited entities. Particular attention is given to the position of developing economies, where regulatory capacity constraints sharpen every one of these questions.
Gaduga Godwin· International Journal of inn...· 0 citations
Mobile money has become the dominant channel through which ordinary Africans store, send and receive value, with sub-Saharan Africa accounting for roughly two-thirds of the more than two trillion United States dollars that flowed through mobile money wallets worldwide in 2025 (GSMA, 2026). The same architecture that has delivered this expansion in financial inclusion, namely agent networks, USSD interfaces, SIM-based identity and near-instant settlement, has also produced a distinctive fraud ecology that conventional forensic accounting and audit methodologies, developed for formal corporate environments in high-income economies, are poorly equipped to address. Drawing on regulatory data from the Bank of Ghana, industry reporting from the GSMA, and the scholarly literature on fraud examination and mobile financial services, this article maps the principal typologies of mobile money fraud, interrogates the limits of the fraud triangle and its successors when transposed into informal, cash-adjacent and agent-mediated economies, and proposes a five-pillar context-sensitive framework for forensic accounting and digital auditing of mobile money ecosystems. The framework treats the agent, rather than the corporate entity, as a primary unit of audit attention, integrates behavioural and social engineering evidence into the forensic process, and anchors evidentiary practice in the statutory regimes governing electronic transactions and cybersecurity in African jurisdictions. The article closes with implications for practitioners, regulators and researchers.
Gaduga Godwin· International Journal of inn...· 0 citations
Research on the antecedents of firm innovation in emerging economies has been dominated by net-effects thinking, in which each governance attribute and each cultural attribute is credited with an independent, symmetrical contribution to an outcome of interest. This article argues that this posture misdescribes how Ghanaian firms actually work, because the governance arrangements prescribed by the Companies Act, 2019 (Act 992), the Securities and Exchange Commission Corporate Governance Code for Listed Companies (2020), the Bank of Ghana Corporate Governance Directive (2018), and the National Corporate Governance Code (Institute of Directors-Ghana, 2022) do not operate on strategy directly but through the cultural settlement that determines whether unwelcome information reaches those who hold decision rights. Drawing on the neo-configurational perspective in organization theory, on stewardship and resource dependence accounts of boards, on the strategic agility literature, and on African scholarship concerning communal obligation and deference, the article develops the Governance-Culture Conversion Framework. The framework treats strategic agility as the conversion mechanism through which governance authority and cultural permission are transformed into the reallocation of attention, money, and talent, and treats radical innovation as the distal payoff of that conversion. Nine propositions specify conjunction, equifinality, causal asymmetry, and substitutability among five governance conditions and five cultural conditions, and four ideal-typical pathways are derived: the stewarded founder pathway, the professionalized ambidextrous pathway, the regulated buffering pathway, and the communal consensus pathway. A fifth configuration, described here as compliance without capability, is advanced to explain the reliable absence of radical innovation. The article closes with a fuzzy-set qualitative comparative analysis research design, including calibration anchors suited to Ghanaian data, and with recommendations for boards, regulators, and the drafters of future revisions of the National Code.
Gaduga Godwin· International Journal of inn...· 0 citations
It is argued that blockchain automates a narrow and historically labor-intensive slice of the audit, namely the verification of the existence, occurrence, and mathematical accuracy of recorded transactions, while leaving untouched the components of assurance that depend on professional judgment.
Gaduga Godwin· International Journal of inn...· 0 citations
It is argued that artificial intelligence is best understood as an instrument of triage rather than adjudication, and it draws out the governance, forensic, and pedagogical consequences of that position for both mature and emerging markets, including African jurisdictions such as Ghana.
Gaduga Godwin· International Journal of inn...· 0 citations
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