Prof. Williams Atuilik, Ph.D. - Heritage Christian University College

provost@hcuc.edu.gh

Prof. Williams Abayaawien Atuilik

Provost of Heritage and Dean, School Of Graduate Studies And Research

Education

Ph.D. in Business Administration (Accounting) (Capella University, Minneapolis, Minnesota, United States of America
Master of Science in Public Financial Management (School of Oriental & African Studies (SOAS), University of London, United Kingdom)
Master of Science in Business Administration (Finance) (Ghana Institute of Management and Public Administration, Accra, Ghana
Master of Arts in Economic Policy Management (University of Ghana, Legon, Ghana)
Executive Certificate in Public Financial Management in a Changing World (Harvard Kennedy School of Government, Cambridge, Massachusetts, United States of America)
Bachelors of Law Degree (LLB) (University of Ghana, Legon, Ghana)
Bachelor of Science in Business Administration (Accounting) (University of Ghana, Legon, Ghana)

Professional Certifications

Institute of Chartered Accountants, Ghana (CA)
Chartered Institute of Taxation, Ghana (FCIT)
Ghana Bar Association (BL)
Ghana Institute of Managers (FGIM)
Chartered Institute of Bankers, Ghana (FCIB)
Liberia Institute of Certified Public Accountants (CPA)
Chartered Institute of Public Finance and Accountancy (CPFA)
Association of Chartered Certified Economists (FCCE, CEPA)
Institute of Directors, Ghana (Honorary Fellow)
Institute of Internal Auditors (MIIA)
Ghana Association of Restructuring and Insolvency Advisors (IP)

Research Publications

Asmah, A., & Atuilik, W. A. (2021). Alternate remittance systems in Ghana: a trade enabler or an organised fraud. Journal of Money Laundering Control. https://doi.org/10.1108/JMLC-09-2021-0099
Salia, H. & Atuilik, W. A. (2020). Analysis of value added tax effect on firms’ cash flow in various sectors of the emerging economies. In Kayode, B. K. (2020). Emerging Issues and Development in Economics and Trade Vol. 3. B. P. International. https://doi.org/10.9734/bpi/eidet/v3
Adafula, B., Asare, N., Atuilik, W. A., & Adafula, C. J. (2019). The Expectation – Performance of Internal Auditors: Examining Views from Ghana. Journal of Accounting & Taxation, 11(5), 79-88.
Atuilik, W. & Krah, R. (2018). Institute of Chartered Accountants Study Text: Paper 2.5-Public Sector Accounting and Finance. Emile Wolf International.
Adafula, B., & Atuilik, W. A., & Amoh, J. (2018). Protecting the questionably knowledgeable user of accounting information: A defence of paternalism in the accounting profession. International Journal of Critical Accounting. 10(2), 152-168.
Adafula, B., Asare, N., Arku, J. S., Atuilik, W. A., & Onumah, J. M. (2016). Educating users on the limitations of financial statement audits: A proposal for bridging the audit expectation gap. International Journal of Economics, Commerce & Management, 6(4), 1035-1048.
Asare, N., Atuilik, W. A., Adafula, B., & Onumah, J. M. (2016). Deconstructing the audit expectation gap concept. Research Journal of Accounting & Finance, 7(15), 134-143.
Asmah, A. E., Atuilik, W. A., Ofori, D. (2018) Antecedents and Consequences of Staff Related Fraud in the Ghanaian Banking Industry. Journal of Financial Crime 26(3), 669-682.
Atuilik, W. A. & Salia, H. (2019). Impact of IPSAS Adoption on Transparency and Accountability in Managing Public Funds in Developing Countries: Evidence from Liberia. Journal of Accounting & Taxation, 11(6), 99-110.
Atuilik, W. A., & Salia, H. (2018). The Importance of financial reporting to capital market development in Ghana. Journal of Economics and International Finance, 10(8), 89-94.
Atuilik, W. A. (2017). The global adoption of the Public Sector Accounting Standards (IPSAS): The case for IPSAS – benefits and challenges. The Professional Accountant, July/September, 19-21.
Atuilik, W. A. (2016). Compliance with the reporting requirements of PFM laws and IPSAS: How is Ghana faring? International Journal of Current Research, 8(6), 32815-32822.
Atuilik, W. A. (2016). Improving PFM Governance in Ghana: Lessons from Petroleum Revenue Management Framework. Journal of Business Management & Economics, 4(7), 6-16.
Atuilik, W. A. (2016). The relationship between the adoption of International Public Sector Accounting Standards (IPSAS) by governments and perceived levels of corruption. International Journal of Current Research, 8(5), 32052-32070.
Atuilik, W. A., Adafula, B., & Asare, N. (2016). Transitioning to IPSAS in Africa: An analysis of the benefits and challenges. International Journal of Social Science & Economic Research 1(6) 676-691.
Atuilik, W. A. (2005). Capital reorganization and reconstruction: ICA Ghana Students News Letter.
Atuilik, W. A. (2017). Impact of effective financial management on corporate performance. In Appiah-Adu, K., Bawumia, M. & Kwapong, H. A. (2017). Context: Executing strategy in a developing economy. Songhai Business Publishing, Bellevue, Washington. 141-156.
Salia, H. & Atuilik, W. A. (2018). The implementation of International Public Sector Accounting Standards in Liberia: Analysis of the benefits and challenges. European Journal of Business, Economics & Accountancy. 6(6). 17-31.
Salia, H. & Atuilik, W. A. (2016). Analysis of value added tax effect on firms’ cash flow in various sectors of the emerging economies. Journal of Accounting & Taxation, 8(3), 28-39.

Books

Atuilik, W. A. (2008). Corporate Reporting Strategy, (1st, ed.), Big mike publications, Accra.

Commissioned Books

ICAG (2020). Question Bank Paper 2.5 – Public Sector Accounting and Finance. For Examinations from November 2019. Emile Wolf International. Co-authored with Redeemer Krah
ICAG (2020). Study Text Paper 2.5 – Public Sector Accounting and Finance. For Examinations from November 2019. Emile Wolf International. Co-authored with Redeemer Krah
ABWA (2009). Cost Accounting and Budgeting Manual for Accounting Technician Scheme for West Africa. Abuja: ABWA Publications (Commissioned by Accounting Bodies of West Africa as co-author)
Atuilik, W. A. (2010). Cash Basis International Public Sector Accounting Standard (IPSAS) as adopted by the Government of Liberia. Accra: Big Mikes Publication.
Atuilik, W. A. (2010). Training manual on Cash Basis IPSAS as adopted by the Government of Liberia. Accra: Big Mikes Publication
ICAG (2008). Accounting Foundation. Accra: Buck Press Ltd. (Commissioned by the Institute of Chartered Accountants, Ghana as the study manual for the level one of the Institutes professional examinations)
ICAG (2008). Cost Accounting. Accra: Black Mask Ltd. (Commissioned by the Institute of Chartered Accountants, Ghana as the study manual for the level one of the Institutes professional examinations)
LICPA (2018). Public SECTOR Accounting Study Pack (PSA): Accounting Technician Scheme West Africa (ATSWA) (Commissioned by the Liberian Institute of Certified Public Accountants as study manual for ATSWA).

Conferences Attended from 2018 to 2022

2nd joint ECOWAS-ABWA Congress organised by the Association of Accountancy Bodies of West Africa (ABWA) and the Liberian Institute of Certified Public Accountants (LICPA) from 16th to 19th March, 2022 at Farmington Hotel in Monrovia, Liberia under the theme: good governance and sustainable development for regional prosperity
African Congress of Accountants organised by the Pan African Federation of Accountants and the Order of Accountants and Auditors of Mozambique (OCAM) from 24th to 26th November, 2021 in Maputo, Mozambique under the them: Embracing the 4th industrial revolution
Christian Scholars Conference organised by Lipscomb University from 9th to 11th June, 2021 at Lipscomb University, Nashville, Tennessee, USA under the theme: Recovery of Hope
Annual Accountants Conference of the Institute of Chartered Accountants, Ghana from 26th to 27th May, 2021, at Calvary Charismatic Centre (CCC), Kumasi, Ghana under the theme: Business Continuity and Sustainable Development: The Role of Technology
50th Annual Accountants Conference of the Institute of Chartered Accountants of Nigeria (ICAN) from 5th to 9th April, 2021 at the International Conference Centre, Abuja, Nigeria under the theme: The 4th Industrial Revolution: Boom for the Accounting Profession and Panacea for Pandemic
Inaugural joint ECOWAS-ABWA Congress organised by ABWA and the Gambia Institute of Chartered Accountants (GICA) from 5th to 6th December, 2019 in Banjul the Gambia, under the theme: Accounting for stewardship and sustainable development
49th Annual Accountants Conference of the Institute of Chartered Accountants of Nigeria (ICAN) from 9th to 13th September, 2019 at the International Conference Centre, Abuja, Nigeria under the theme: Building Nigeria for sustainable growth and development
African Congress of Accountants organised by the Pan African Federation of Accountants and the Moroccan Institute of Certified Public Accountants from 19th to 21st June, 2019 in Marrakech, Morocco, under the theme: For a successful public sector performance in Africa
Annual Accountants Conference of the Institute of Chartered Accountants, from 29th to 30th May, 2019 at Modern City Hotel, Tamale, Ghana, under the theme: Professional collaboration against corruption in Ghana
Annual Accountants conference of the Institute of Chartered Accountants, Ghana from 30th to 31st May, 2018, at the Accra International Conference Centre in Accra, Ghana, under the theme: Securing our shared future: A collective responsibility
SOAS Summer School in London on Public Financial Management from 2nd July to 20th July, 2018
World Congress of Accountants organised by IFAC and the Certified Public Accountants of Australian from 5th to 8th November, 2018, at the International Convention Centre, in Sidney, Australia, under the theme: Global Challenges. Global Leaders.

Papers Presented at Conferences and Seminars

Cross-Border trade and the imperatives of deepening capital markets across West Africa: The role of the Accountancy Profession. Presented at the 2nd joint ECOWAS-ABWA Congress organised by the Association of Accountancy Bodies of West Africa (ABWA) and the Liberian Institute of Certified Public Accountants (LICPA) on 17th March, 2022 at Farmington Hotel in Monrovia, Liberia.
Entrepreneurial training for Christians in developing countries: A tool for advancing missions and kingdom work. Presented at Christian Scholars Conference organised by Lipscomb University from 9th to 11th June, 2021 at Lipscomb University, Nashville, Tennessee, USA.
Taxing the digital economy. Presented at the Inaugural joint ECOWAS-ABWA Congress organised by ABWA and the Gambia Institute of Chartered Accountants (GICA) on the 6th December, 2019 in Banjul the Gambia
IPSAS-A Tool for Effective Public Sector Financial Reporting. Presented at the 2019 Annual Internal Audit Conference of the Internal Audit Agency on 14th August, 2019 at the Accra International conference Centre
Implementation of Accrual accounting in Africa: prospects and challenges to be presented at the African Congress of Accountants in Marrakesh, Morocco on 20th June, 2019.
Regulatory system of the Accountancy profession. Presented on 29th May, 2019 at the ICAG Annual Accountants Conference in Tamale.
Transparency index of MMDAs in Ghana Presented on 30th May, 2019 at the ICAG Annual Accountants Conference in Tamale.
Research, Development and Economic Stability in Transforming Ghana’s Economy in the Next Decade. Presented at the 2017 Accountants’ Conference of the Institute of Chartered Accountants, Ghana on 11th June, 2017 at the Ho Technical University, Ho, Ghana.
Successes and challenges in the adoption of IFRSs and ISAs in Ghana. Presented at the IT Audit, Information Security, & Risk Insights Africa 2014 conference organized by Information System Audit and Control Association (ISACA) on May 21, 2014 in at the Alisa Hotel in Accra, Ghana.
Restoring the nation’s economy: The role of the Chartered Accountant. Presented at the 50th Anniversary Accountants’ week of the Institute of Chartered Accountants, Ghana on May 15, 2014 at the Accra International Conference Centre, Accra, Ghana.
Transitioning to IPSAS: Benefits and Challenges. Presented at the 3rd annual Pan African Federation of Accountants (PAFA) Conference on May 7, 2014 at the Akwa Palace Hotel in Doula, Cameroon.
International Financial Reporting Standards (IFRS): The journey so far. Presented at the Accounting Chair lectures series at the University of Ghana Business School for faculty members and graduate students of the University of Ghana Business School on March 21, 2014 in Legon, Accra, Ghana.
The importance of financial reporting and accounting practices to capital market development. Presented at the 2013 Capital Market Conference organised by the Securities and Exchange Commission of Ghana at the College of Physicians and Surgeons on May 10, 2013 in Accra, Ghana.
Public Financial Management reforms in Ghana: the challenges to effective implementation. Presented as a Continuous Professional Development (CPD) session organised by the Kasoa District Society of the Institute of Chartered Accountants Ghana at the Conference Hall of the Chartered Institute of Taxation Ghana, Ghana on June 16, 2012 in Accra, Ghana.
Contemporary issues in public sector accounting. Presented at the 20th annual Ghana Accounting and Business Teachers conference/workshop on 30th August, 2012 in Accra, Ghana.
Company accounts in Ghana with special reference to the Ghana Companies Code and Relevant International Financial Reporting Standards. Presented at the 16th annual Ghana Accounting and Business Teachers conference/workshop on 3rd September 2008 in Ho, Ghana.

Ongoing Research

The demand for and supply of Accountants and accountancy services in Ghana.
An assessment of the Regulatory system of the Accountancy profession in Ghana.
Transparency index of MMDAs in Ghana.
Sustaining Business start-ups promoted by university graduates: Evidence from Ghana.

Membership Of Professional Bodies

Institute of Chartered Accountants, Ghana (CA)
Chartered Institute of Taxation, Ghana (FCIT)
Ghana Bar Association (BL)
Ghana Institute of Managers (FGIM)
Chartered Institute of Bankers, Ghana (FCIB)
Liberia Institute of Certified Public Accountants (CPA)
Chartered Institute of Public Finance and Accountancy (CPFA)
Association of Chartered Certified Economists (FCCE, CEPA)
Institute of Directors, Ghana (Honorary Fellow)
Institute of Internal Auditors (MIIA)
Ghana Association of Restructuring and Insolvency Advisors (IP)

Membership of boards and Committees

Chairman of the Board of Governors of Fumbisi Senior High School.
Chairman, Massim Group of Companies.
Chairman of the Board of Directors of Alhert Insurance Brokerage Limited.
Chairman of the Board of Directors of Chartered Institute of Compliance and Cyber Studies.
Chairman of the Governing Board of the Centre for Entrepreneurship, Philanthropy & Ethics.
Member of the Board of Directors of Intravenous Infusion PLC.
Member of the Board of Governors of Hope College.
Member of the governing board of the office of the Registrar of Companies.
Member, of Governing Board of Association of Accountancy Bodies of West Africa (ABWA).
Member of Ghana IPSAS implementation Committee.
Member of the Audit Committee of the Ghana Integrated Aluminium Development Corporation.
Member of the Academic Board of Heritage Christian College.
Chairman of HCC Appointments and Promotions Committee for Senior/Junior staff.
Member of the Executive Committee of the Academic Board.
Chairman of the Examinations Committee of Heritage Christian College.
Chairman of the Admissions Committee of Heritage Christian College.
Chairman of the Library Committee of Heritage Christian College.
Member of the HCC Council Finance sub-committee.

Boards and committees previously served

President of the Institute of Chartered Accountants, Ghana
Member, Tema Oil Refinery Limited.
Chairman, Audit Committee of the Securities & Exchange Commission.
Member, Governing Council of the University of Ghana.
Member, Governing Council of Heritage Christian College.
Member, Governing Board of the Pan African Federation of Accountants (PAFA).