Browsing by Author "Awuah, B."
Now showing 1 - 10 of 10
Results Per Page
Sort Options
Item Adoption Of Computer-Assisted Audit Tools And Techniques Among Internal Audit Units Of Ghanaian Firms(University of Ghana., 2019-06) Awuah, B.ABSTRACT The study examines the extent of CAATT adoption and utilization among internal audit units of organisations and the factors that influence the adoption decision. Since the advent of automation and rise of “Big Data” in the corporate world, there have been calls for the auditing profession to automate the audit process in an attempt to conduct effective and reliable audits in big data environments. Despite these calls, extant literature indicate that the adoption and usage of technology-based audit tools has been low, particularly within internal audit units. Using the TOE framework as a theoretical lens, quantitative data was sought from a survey of internal audit units of 75 private firms and SOEs through self-administered questionnaires while PLS-SEM and descriptive analyses were employed for the purpose of data analyses. The findings of the study revealed that CAATT adoption rates among organisations in Ghana is fairly high however, the extent of usage low. Risk assessment and fraud detection are areas where CAATT are mostly used within the work of internal audit units. The findings also revealed that CAATT actual adoption and usage in internal audit units are significantly influenced by CAATT behavioural intentions. Moreover, adoption intentions are significantly affected positively by technological readiness (compatibility), organisational readiness (technological competence and management support) and environmental readiness (external pressure and audit standards). The findings offer valuable insights to management, policy makers and regulators on ways to improve the adoption and use of CAATT particularly within internal audit units. Attention should be given to the training of internal auditors as well as resourcing the unit and revising the standards. CAATT developers and vendors should collaborate with internal audit units to enhance the compatibility of CAATT applications to the work on internal auditItem Adoption of Computer-Assisted Audit Tools and Techniques among Internal Audit Units of Ghanaian Firms(University of Ghana, 2019-06) Awuah, B.The study examines the extent of CAATT adoption and utilization among internal audit units of organisations and the factors that influence the adoption decision. Since the advent of automation and rise of “Big Data” in the corporate world, there have been calls for the auditing profession to automate the audit process in an attempt to conduct effective and reliable audits in big data environments. Despite these calls, extant literature indicate that the adoption and usage of technology-based audit tools has been low, particularly within internal audit units. Using the TOE framework as a theoretical lens, quantitative data was sought from a survey of internal audit units of 75 private firms and SOEs through self-administered questionnaires while PLS-SEM and descriptive analyses were employed for the purpose of data analyses. The findings of the study revealed that CAATT adoption rates among organisations in Ghana is fairly high however, the extent of usage low. Risk assessment and fraud detection are areas where CAATT are mostly used within the work of internal audit units. The findings also revealed that CAATT actual adoption and usage in internal audit units are significantly influenced by CAATT behavioural intentions. Moreover, adoption intentions are significantly affected positively by technological readiness (compatibility), organisational readiness (technological competence and management support) and environmental readiness (external pressure and audit standards). The findings offer valuable insights to management, policy makers and regulators on ways to improve the adoption and use of CAATT particularly within internal audit units. Attention should be given to the training of internal auditors as well as resourcing the unit and revising the standards. CAATT developers and vendors should collaborate with internal audit units to enhance the compatibility of CAATT applications to the work on internal audit.Item African ancestry and higher prevalence of triple-negative breast cancer: findings from an international study(Cancer, 2010) Stark, A.; Kleer, C.G.; Martin, I.; Awuah, B.; Nsiah-Asare, A.; Takyi, V.; Braman, M.; Quayson, S.E.BACKGROUND The study of breast cancer in women with African ancestry offers the promise of identifying markers for risk assessment and treatment of triple-negative disease. METHODS African American and white American women with invasive cancer diagnosed at the Henry Ford Health System comprised the primary study population, and Ghanaian patients diagnosed and/or treated at the Komfo Anokye Teaching Hospital in Kumasi, Ghana constituted the comparison group. Formalin-fixed, paraffin-embedded specimens were transported to the University of Michigan for histopathology confirmation, and assessment of estrogen and progesterone receptors and HER-2/neu expression. RESULTS The study population included 1008 white Americans, 581 African Americans, and 75 Ghanaians. Mean age at diagnosis was 48.0 years for Ghanaian, 60.8 years for African American, and 62.4 for white American cases (P =.002). Proportions of Ghanaian, African American, and white American cases with estrogen receptor-negative tumors were 76%, 36%, and 22%, respectively (P < .001), and proportions with triple-negative disease were 82%, 26%, and 16%, respectively (P < .001). All Ghanaian cases were palpable, locally advanced cancers; 57 (76%) were grade 3. A total of 147 American women were diagnosed as stage III or IV; of these, 67.5% (n =46) of African Americans and 44.6% (n = 29) of white Americans were grade 3. Among palpable, grade 3 cancers, Ghanaians had the highest prevalence of triple-negative tumors (82.2%), followed by African Americans (32.8%) and white Americans (10.2%). CONCLUSIONS Our study demonstrates progressively increasing frequency of estrogen receptor-negative and triple-negative tumors among breast cancer patients with white American, African American, and Ghanaian/African backgrounds. This pattern indicates a need for additional investigations correlating the extent of African ancestry and high-risk breast cancer subtypesItem Circulating tumor DNA is readily detectable among Ghanaian breast cancer patients supporting non-invasive cancer genomic studies in Africa(Springer Nature, 2021) Ahuno, S.T.; Doebley, A-L.; Ahearn, T.U.; Yarney, J.; Titiloye, N.; Hamel, N.; Adjei, E.; Clegg-Lamptey, J-N.; Edusei, L.; Awuah, B.; Song, X.; Vanderpuye, V.; Abubakar, M.; Duggan, M.; Stover, D.G.; Nyarko, K.; Bartlett, J.M.S.; Aitpillah, F.; Ansong, D.; Gardner, K.L.; Boateng, F.A.; Bowcock, A.M.; Caldas, C.; Foulkes, W.D.; Wiafe, S.; Wiafe-Addai, B.; Garcia-Closas, M.; Kwarteng, A.; Ha, G.; Figueroa, J.D.; Polak, P.; Ghana Breast Health Study TeamCirculating tumor DNA (ctDNA) sequencing studies could provide novel insights into the molecular pathology of cancer in sub- Saharan Africa. In 15 patient plasma samples collected at the time of diagnosis as part of the Ghana Breast Health Study and unselected for tumor grade and subtype, ctDNA was detected in a majority of patients based on whole- genome sequencing at high (30×) and low (0.1×) depths. Breast cancer driver copy number alterations were observed in the majority of patients.Item Determinants of adoption of computer-assisted audit tools and techniques among internal audit units in Ghana(John Wiley & Sons, 2022) Awuah, B.; Onumah, J.M.; Duho, K.C.T.This study investigates the determinants of adoption of computer-assisted audit tools and techniques (CAATTs) among internal audit units in Ghana. Data for the study was drawn from a sample of 75 private and state-owned enterprises through questionnaires while the partial least squares structural equation modeling was employed to analyze and test the hypotheses. The findings indicate that albeit CAATT adoption within internal audit units is fairly high, the actual usage in the areas of risk assessment, fraud detection, substantive testing, and analytical procedures are still low. Using the extended technology-organization-environment (TOE) framework, results show that CAATT behavioral intention is driven by technological readiness, organizational readiness, and environmental readiness but not personal innovativeness. In addition, CAATT behavioral intention influences CAATT adoption among the internal audit units. The findings provide valuable insights to management, heads of audit units, policymakers, and regulators on ways to improve the adoption and use of CAATT. Firms should invest more in training workshops on big data analytics, hiring more data scientists or data engineers, and equipping internal audit units with the information technology infrastructure. The paper complements prior research by applying a hierarchical component modeling technique to the extended TOE framework to investigate CAATT adoption in internal audits.Item Ground Stiffness and Depth to Bed rock investigations Using Multichannel Analysis Of Surface Waves: A Case Study At A Reclaimed Landfill Site In Accra(University Of Ghana, 2021-12) Awuah, B.This study was undertaken in Accra over an abandoned landfill site on which the authorities of Apenkwa Presbyterian Basic School desire to build a school facility. Obtaining information about the ground condition of the study site to support the intended architectural design is crucial. The main objective of this study is therefore, to investigate the ground stiffness and depth to bedrock of the study site using the Multichannel analysis of surface waves (MASW) technique. Acquiring subsurface information using the MASW procedure is grouped into three phases: acquiring data from the field, extracting the fundamental mode dispersion curve, and inversion of dispersion curve. The inversion of the dispersion curve provides a 1-dimensional (1D) velocity profile that is a representative of the subsurface where a geophone on the surface picked a response of the source energy generated. Several 1D velocity profiles that make up a traverse line were stacked to produce a 2-dimensional (2-D) Vs profile. From the processed field data, it was observed that, the surveyed site has a shear wave velocity (Vs) ranging between 340m/s and 1925m/s. The Vs velocity showed five distinct clear cutting wide ranges. The shear wave velocity at a depth of 30m (Vs30) gave a least value of 350m/s and a maximum value of 1400m/s. From this information, it was concluded that, the study site has at least five different stratigraphic layers at a maximum depth of 30m. The bedrock of the site is estimated to a depth of 25 m representing deep-seated bedrock. The Vs30 information obtained suggests that the site falls under category B and category C of the National Earthquake Hazards Reduction Program (NEHRP) Soil Profile Type Classifications.Item Measured body size and serum estrogen metabolism in postmenopausal women: the Ghana Breast Health Study(Breast Cancer Research, 2022) Geczik, A.M.; Falk, R.T.; Xu, X.; Ansong, D.; Yarney, J.; Wiafe‑Addai, B.; Edusei, L.; Dedey, F.; Vanderpuye, V.; Titiloye, N.; Adjei, E.; Aitpillah, F.; Osei‑Bonsu, E.; Oppong, J.; Biritwum, R.; Nyarko, K.; Wiafe, S.; Awuah, B.; Clegg‑Lamptey, J-N.; Ahearn, T.U.; Figueroa, J.; Garcia‑Closas, M.; Brinton, L.A.; Trabert, B.Background: Several anthropometric measures have been associated with hormone-related cancers, and it has been shown that estrogen metabolism in postmenopausal women plays an important role in these relationships. However, little is known about circulating estrogen levels in African women, and the relevance to breast cancer or breast cancer risk factors. To shed further light on the relationship of anthropometric factors and estrogen levels in African women, we examined whether measured body mass index (BMI), waist-to-hip ratio (WHR), height, and self-reported body size were associated with serum estrogens/estrogen metabolites in a cross-sectional analysis among postmenopausal population-based controls of the Ghana Breast Health Study. Methods: Fifteen estrogens/estrogen metabolites were quantified using liquid chromatography-tandem mass spectrometry in serum samples collected from postmenopausal female controls enrolled in the Ghana Breast Health Study, a population-based case–control study conducted in Accra and Kumasi. Geometric means (GMs) of estrogens/ estrogen metabolites were estimated using linear regression, adjusting for potential confounders. Results: Measured BMI (≥30 vs. 18.5–24.9 kg/m2) was positively associated with parent estrogens (multivariable adjusted GM for unconjugated estrone: 78.90 (66.57–93.53) vs. 50.89 (43.47–59.59), p-value previously noted among White women suggests that estrogens likely explain part of the BMI-postmenopausal breast cancer risk in both groups. These findings merit evaluation in Black women, including prospective studies.Item Measured body size and serum estrogen metabolism in postmenopausal women: the Ghana Breast Health Study(BMC, 2022) Geczik, A.M.; Falk, R.T.; Xu, X.; Ansong, D.; Yarney, J.; Wiafe‑Addai, B.; Edusei, L.; Dedey, F.; Vanderpuye, V.; Titiloye, N.; Adjei, E.; Aitpillah, F.; Osei‑Bonsu, E.; Oppong, J.; Biritwum, R.; Nyarko, K.; Wiafe, S.; Awuah, B.; Clegg‑Lamptey, J.; Ahearn, T.U.; Figueroa, J.; Garcia‑Closas, M.; Brinton, L.A.; Trabert, B.Background: Several anthropometric measures have been associated with hormone-related cancers, and it has been shown that estrogen metabolism in postmenopausal women plays an important role in these relationships. However, little is known about circulating estrogen levels in African women, and the relevance to breast cancer or breast cancer risk factors. To shed further light on the relationship of anthropometric factors and estrogen levels in African women, we examined whether measured body mass index (BMI), waist-to-hip ratio (WHR), height, and selfreported body size were associated with serum estrogens/estrogen metabolites in a cross-sectional analysis among postmenopausal population-based controls of the Ghana Breast Health Study. Methods: Fifteen estrogens/estrogen metabolites were quantified using liquid chromatography-tandem mass spectrometry in serum samples collected from postmenopausal female controls enrolled in the Ghana Breast Health Study, a population-based case–control study conducted in Accra and Kumasi. Geometric means (GMs) of estrogens/ estrogen metabolites were estimated using linear regression, adjusting for potential confounders. Results: Measured BMI (≥ 30 vs. 18.5–24.9 kg/m2) was positively associated with parent estrogens (multivariable adjusted GM for unconjugated estrone: 78.90 (66.57–93.53) vs. 50.89 (43.47–59.59), p-value < 0.0001; and unconjugated estradiol: 27.83 (21.47–36.07) vs. 13.26 (10.37–16.95), p-value < 0.0001). Independent of unconjugated estradiol, measured BMI was associated with lower levels of 2-pathway metabolites and higher levels of 16-ketoestradriol. Similar patterns of association were found with WHR; however, the associations were not entirely independent of BMI. Height was not associated with postmenopausal estrogens/estrogen metabolite levels in African women. Conclusions: We observed strong associations between measured BMI and parent estrogens and estrogen metabolite patterns that largely mirrored relations that have previously been associated with higher breast cancer risk in postmenopausal White women. The consistency of the BMI-estrogen metabolism associations in our study with those previously noted among White women suggests that estrogens likely explain part of the BMI-postmenopausal breast cancer risk in both groups. These findings merit evaluation in Black women, including prospective studies.Item Recruiting population controls for case-control studies in sub-Saharan Africa: The Ghana Breast Health Study(PLoS ONE, 2019-04) Nyante, S.J.; Biritwum, R.; Figueroa, J.; Graubard, B.; Awuah, B.; Addai, B.W.; Yarney, J.; Clegg-Lamptey, J.N.; Ansong, D.et.al.Background In case-control studies, population controls can help ensure generalizability; however, the selection of population controls can be challenging in environments that lack population registries. We developed a population enumeration and sampling strategy to facilitate use of population controls in a breast cancer case-control study conducted in Ghana. Methods Household enumeration was conducted in 110 census-defined geographic areas within Ghana’s Ashanti, Central, Eastern, and Greater Accra Regions. A pool of potential controls (women aged 18 to 74 years, never diagnosed with breast cancer) was selected from the enumeration using systematic random sampling and frequency-matched to the anticipated distributions of age and residence among cases. Multiple attempts were made to contact potential controls to assess eligibility and arrange for study participation. To increase participation, we implemented a refusal conversion protocol in which initial non-participants were re-approached after several months. Results 2,528 women were sampled from the enumeration listing, 2,261 (89%) were successfully contacted, and 2,106 were enrolled (overall recruitment of 83%). 170 women were enrolled through refusal conversion. Compared with women enrolled after being first approached, refusal conversion enrollees were younger and less likely to complete the study interview in the study hospital (13% vs. 23%). The most common reasons for non-participation were lack of interest and lack of time. Conclusions Using household enumeration and repeated contacts, we were able to recruit population controls with a high participation rate. Our approach may provide a blue-print for others undertaking epidemiologic studies in populations that lack accessible population registries.Item Reproductive factors and risk of breast cancer by tumor subtypes among Ghanaian women: A population-based case–control study(International Journal of Cancer, 2020-02-18) Clegg-Lamptey, J-N.; Figueroa, J.D.; Lynn, B.C.D.; Edusei, L.; Titiloye, N.; Adjei, E.; Yarney, J.; Wiafe-Addai, B.; Awuah, B.; Duggan, M.A.; Wiafe, S.; Nyarko, K.; Aitpillah, F.; Ansong, D.; Hewitt, S.M.; Ahearn, T.; Garcia-Closas, M.; Brinton, L.A.; Ghana Breast Health Study TeamHigher proportions of early-onset and estrogen receptor (ER) negative cancers are observed in women of African ancestry than in women of European ancestry. Differences in risk factor distributions and associations by age at diagnosis and ER status may explain this disparity. We analyzed data from 1,126 cases (aged 18–74 years) with invasive breast cancer and 2,106 controls recruited from a population-based case–control study in Ghana. Odds ratios (OR) and 95% confidence intervals (CI) were estimated for menstrual and reproductive factors using polytomous logistic regression models adjusted for potential confounders. Among controls, medians for age at menarche, parity, age at first birth, and breastfeeding/pregnancy were 15 years, 4 births, 20 years and 18 months, respectively. For women ≥50 years, parity and extended breastfeeding were associated with decreased risks: >5 births vs. nulliparous, OR 0.40 (95% CI 0.20–0.83) and 0.71 (95% CI 0.51–0.98) for ≥19 vs. <13 breastfeeding months/pregnancy, which did not differ by ER. In contrast, for earlier onset cases (<50 years) parity was associated with increased risk for ER-negative tumors (p-heterogeneity by ER = 0.02), which was offset by extended breastfeeding. Similar associations were observed by intrinsic-like subtypes. Less consistent relationships were observed with ages at menarche and first birth. Reproductive risk factor distributions are different from European populations but exhibited etiologic heterogeneity by age at diagnosis and ER status similar to other populations. Differences in reproductive patterns and subtype heterogeneity are consistent with racial disparities in subtype distributions.