ABSTRACT Internal auditors are indispensable professionals for the effective risk management within every organisation. Therefore, the purpose of this study was to evaluate the functions of internal audit and its ultimate impact in ensuring effective risk management in Commercial banks in Ghana. Descriptive research was carried out using both qualitative and quantitative methods of research through the administration of questionnaire. A sample size of 45 internal auditors was used for the stu...
ABSTRACT This study examined the impact of competition on tax avoidance activities among Nigerian Deposit Money Banks. Tax Revenue is essential for the growth and development of any economy. The objective of the study was to examine the effects of competition on tax avoidance and also determine the impact of managerial efficiency and non-performing loans on tax avoidance has on the Nigerian Deposit Money Banks. To achieve the objective, this study used panel regression model to analyse the da...
ABSTRACT This study, internal audit an effective tool for fraud control in a manufacturing organization. The effectiveness of the internal audit were carefully examine and the aim of the study is to ascertain the contribution of internal audit in fraud prevention in a manufacturing organization, to evaluate the contribution of internal audit in fraud detection in a manufacturing organization, to evaluate the contribution of internal audit in fraud remediation in a manufacturing organization....
Abstract This work assessed the impact of Information and Communication Technology deployments on Deposit Money banks performance, 2012-2017. The general objective of this study is to determine the impact of ICT deployments on Deposit Money Banks performance. Two specific objectives and two hypotheses were formulated and tested the study. The researcher adopted ex-post facto research design in the study. The data was collected from the First bank’s annual report from the bank’s website co...
ABSTRACT The study aims to ascertain the impact of external debt on the economic growth of Nigeria. The specific objectives are to ascertain the impact of external debt and external debt servicing on gross domestic product with equivalent research questions and research hypotheses. The research design used is the ex-post-facto research design, secondary data were collected from the CBN statistical bulletin. The method of data analysis is ordinary least squares statistical technique with the a...
ABSTRACT The contribution of taxation to any economy globally cannot be overemphasized. Apart from the revenue function it performs for the government, it is also used to assist the national government to achieve the country’s macroeconomic objectives in areas of fiscal and monetary policies. Past documentations have revealed that revenue from taxes in developed nations have high impact on its economic growth and development which is clearly seen by the amenities provided and improvements ...
Abstract 1.1 Background to the Study There are quite a number of definitions of tax or taxation depending on the qualities it poses. In that vein, taxation is the process or machinery by which communities or group of persons are made to contribute in some agreed quantum and method for the purpose of the administration and development of the society (Adedeji, 2010).Taxation is the system of imposing levy by the government against the income, profit or wealth of the individual, partn...
ABSTRACT The Cocoa sector contributes significantly to the economy of Ghana employing over a million people. The sector boasts of the sustenance of about six million people including marketing officers and purchasing clerks. Marketing officers and purchasing clerks constitute important individuals who act as agents of Licensed Buying Companies (LBCs). These licensed buying companies purchase cocoa bean from cocoa farmers through purchasing clerks and marketing officers to be sold to COCOBOD. ...
ABSTRACT This study examines Ghanaian accountant’s ethical perception on decision making and individual factors and values that influences them. A well-structured questionnaire was employed with a sample size of 162 respondents from selected accounting firms in Greater Accra for the study. Smart PLS structural equation modelling (SEM) results showed that there exist positive and significant relationship between objectivity, integrity, honesty, self-control and ethical perception. The PLS-SE...
ABSTRACT This study sought to ascertain the role of Tax Audit in Mobilizing Tax Revenue domestically. The research examined tax compliance and revenue mobilisation and possible challenges confronting Tax Auditors. Data was gathered from the Large Taxpayers Office on Tax Audit Assessment and Tax Revenue. Also questionnaire was designed where 30 Tax Auditors were sampled to ascertain the challenges that confront tax audit. Probit regression, Descriptive statistics and Correlation coefficient we...
ABSTRACT Knowledge and literacy on the concept of finance and other related financial issues have been very topical around the globe. Being financially literate means having knowledge and understanding of financial concepts. Also, basic knowledge in risk, and the drive to apply these knowledge in making decision that affects the individual financial wellbeing and the society at large also forms part of financial literacy. Several studies in financial literacy have been conducted around the wo...
ABSTRACT The case of non-performing loans has gained increased attention in recent years because of its adverse effects on banking and non-banking financial institutions and the country’s economy as a whole. Despite the various interventions implemented by the central bank to reduce this phenomenon, non-performing loans continue to grow in the books of financial institutions. The study therefore, seeks to examine credit officers’ perspectives on the causes of non-performing loans in comm...
ABSTRACT In almost every developing country Small and Medium enterprises (SMEs) are treated as the engine for economic growth and the availability of external finance for them is a topic of significant research interest to academics and policy makers around the globe. SMEs need improved access to finance especially for acquiring capital equipment and applications of new technology for operations. However, their access to finance is restricted because they do not have reliable credit histori...
ABSTRACT Accounts receivable of a firm is a legally enforceable claim for payment from a business to its customers/clients for goods supplied and/or services rendered in execution of the customer’s order.
ABSTRACT Quality Healthcare is one of the paramount goals of every government all over the world. As a result, all governments throughout the world (both past and present) have strived to formulate and implement several healthcare policies that seek to ensure quality healthcare delivery to their populist. Pantang hospital is a government health facilities situated in Pantang and it seeks to provide affordable high quality and client friendly mental and general health services. In order for ...