George Sarpong is Ghanaian, who was born in Adense, at Kwabre East in the Ashanti Region. I began from the walls of St Loius Demostration Junior High School in Kumasi. I later gained an admission to Father Murphy High School at Obuasi in the Ashanti Region. After my secondary education, I went to All Nations University where I obtained a Second Class Honours degree in Accounting. From 2013 to 2014 did the National Service at All Nations University as a teaching assistance and also a secretary to the School of Business dean.
After the National Service, I then went ahead to obtained a Masters degree and PhD in Accounting at Sam Higgingbottom University of Agriculture, Technology and Science (SHUATS) in India in 2014 to 2019. There I also had an opportunity to teach at SHUATS as a Part-Time lecturer in the Department of Commerce whiles pursuing my PhD.
After the completion of the PhD, I came back September 2019 and was employed at All Nations University and in 2021 was appointed as the head of department of Accounting. At All Nations University, committees on which I have served and still serving are
2021 to 2022: Academic Advisor
2021 to date: Member of the Internship Committee
2020 to 2022: Member of the Admission Board
2020 to 2022: Examination Officer (School of Business)
2022 to date: Examination Officer (School of Graduate Studies)
In April 2022, I took two awards in All Nations University, as the most enterprising head of department and also student career development awards.
Topic: Ethical dimensions of internal auditing practices of selected companies in India
Cases of corporate scandals have attracted mainstream research attention to issues bordering on ethical judgement and ethical behavior. Although internal auditors have a crucial role to play in preventing such scandals, limited research attention has been directed at examining the factors that influence internal auditor’s ethical judgement. The few studies that considered this phenomenon have resorted to studying external auditors than internal auditors, and have also largely dwelled on the quantitative research design than the qualitative approach. This study seeks to examine four key factors (Internal control environment, ethical position/philosophy, national and organizational culture, and job versatility) that influence the ethical judgment of internal auditors in India. The study mainly dwells on the qualitative approach to study by employing interviews with internal auditors of 10 selected Indian companies and some quantitative approach, aspects also. Following data analysis techniques of Miles and Hubeerman, the study finds that “social stratification and filial piety” elements of the Hinduism culture has been exported to the organizational context in India; social stratification makes members of a caste want to protect colleagues even if they act unethically, whereas filial piety demands absolute loyalty to superiors and thereby making it impossible to question their actions. In addition, the study finds that the board of family firms in India are too trustful of management, hence compromising their oversight responsibility which may lead to unethical behavior. Besides, the study finds ethical relativism to be negatively associated with ethical behavior, whereas ethical idealism is positively associated with ethical behavior. Lastly, the study also that internal auditors who are more skillful and versatile are more likely to be objective. The study recommends that firms should always elevate the corporate code of ethics over societal and cultural judgment of what is wrong or right.
Keywords: Ethical Dimensions, Internal Auditing Practices, Companies
Dr Hamisu Muhammed,
PhD, BL, FCA, MBA, BMS, LLB (Ghana), LLB (London), PG CertHE
Dr Hamisu Muhammed is an accomplished Chartered Accountant and a Lawyer, duly called to the Bar in Ghana. Dr Hamisu is a lead consultant at H&A Chartered Accountants and an associate at Awoonor Law Consultancy, one of the reputable and prestigious corporate law firms in Ghana. In sum, Dr Hamisu is an outstanding professional and a scholar with wealth of experience in industry (private and public sector) and academia. Dr Hamisu is a mentor to both undergraduate and graduate students; he is very friendly, selfless, and affable.
Topic: Rethinking Gift Tax as a tool for revenue mobilization
Whether gifts should be taxed and how it should be done have long been a controversial subject, and the approach to gift tax varies among developing countries. Arguments for and against various forms of gift tax have focused on dynamics on the distribution of income and wealth, intergenerational equity, raising revenue, savings incentives, and other economic and philosophical issues.
This paper has two purposes. The first is to examine the conceptual basis for various arguments both for, and against the current gift tax regime in Ghana. The second is to integrate policy analysis of gift tax in socio-economic development in Ghanaian tax system, notably, income tax.