ABSTRACT The conventional accounting practice has been faulted for failing to supply adequate and relevant information required for investment decision making because annual reports lack monetary information on human resources.In order tofill the gaps created by this inadequacy and keep pace with economic reality, a number of organisations in both developing and developed countries such as India, Jordan, Sweden, Denmark, United States and Great Britain have voluntarily, embraced monetary Huma...
ABSTRACT This thesis analyses the extent to which accounting information quality (AIQ) and institutional quality (IQ) influence stock return. It employs a sample of 39,490 listed firms across 45 countries from 1995 to 2013 using both macro and micro-level data and is estimated using System Generalised Method of Moments (System GMM). The thesis provides the following empirical evidence: that a firm’s earnings are persistent albeit cash flows show a higher persistence. Second, the thesis supp...
ABSTRACT High employee turnover among accountants is a phenomenon that has assumed a global dimension requiring more attention from all stakeholders. So, this study investigates the effects of the antecedents and consequences of turnover intention on accountants Job Performance. Using evidence from Ghana, the study employed the survey research strategy. A total of 337 respondents (Accountants) working in 225 Auditing firms in Ghana were surveyed. The study analysed the hypothesized relationsh...
ABSTRACT This study examines the relationships between board structures, intellectual capital and the performance of banks in Africa. Specifically, the study draws insights from the resource-based view and signalling theories to hypothesize that the relation of board structures to performance of banks is contingent on intellectual capital; that relationship between intellectual capital and performance of banks is non-linear; and that the disclosure of intellectual capital in corporate annual ...
ABSTRACT Issue of tax non-compliance has remained a major canker in Ghana because of deliberate attempt of people not to file and pay their taxes. Few investigations on the drivers of tax compliance behaviour have revealed mixed findings because they were not able to establish a comprehensive factor that drive people to comply with tax obligation. The dearth of clarity on what drives people to comply with tax limits a proper understanding on tax policy formulation. In view of this, the study ...
ABSTRACT Effective internal audit function in an organization has been argued out as one of the best way of curbing the menace of corporate scandals which resulted in the collapse of many corporate institutions in recent years. Internal audit department has been noted to be the custodian of internal control system that monitors and promote good governance system in an organization. The purpose of this study is to assess the effectiveness of the role of internal audit within the Ghana Police S...
ABSTRACT The work of accountants is all based on principles and ethics and hence demands that members of this profession exhibit high levels of ethical behaviour. However, some recent events of unethical behaviours have been recounted, calling for more research in this area. It is believed that to change the face of the profession and win back the trust of stakeholders, a new revolution of accountants must be raised. This study, therefore, investigates the relationship between values and the ...
ABSTRACT The purpose of this study was to examine the effectiveness of the internal audit in the MMDAs in the Ashanti Region. The motivation of the study was derived from the fact that, there has been an increased interest in the internal audit function in the MMDAs to enhance corporate governance. The data were collected through the use of questionnaire after the census sample had been employed. The study design was a quantitative survey. The study revealed that there is professional profici...
ABSTRACT This study examines compliance with tax laws by small and medium-sized enterprises (SMEs) in Tamale Metropolis. It is fixated on tax knowledge, factors of tax compliance; the measures tax authorities adopt to encourage tax compliance and the relationship between components of tax knowledge and tax compliance. In an attempt to fill a gap in research regarding tax compliance of SMEs in the Tamale Metropolis, the study adopted the descriptive survey and cross-sectional study design. Str...
ABSTRACT The business world has witnessed numerous corporate scandals and wrongdoings for which stakeholders are questioning the accountability and stewardship roles of management, especially professional accountants and auditors, in organisations. The issue of whistleblowing activities in organisations, which existing literature documents to be an important mechanism of reducing such financial irregularities, has become a topical issue in recent times. Existing literature has advanced severa...
ABSTRACT The effect of donor-funded interventions has been a subject of long standing debate over several years of donor support. This thesis focuses on donor-funded interventions and the activities of a professional accountancy organisation in Ghana. Specifically, the thesis explores and analyses how donor-funded interventions have influence the activities of a professional accountancy organisation in Ghana as well as soliciting the perceptions of stakeholders about the outcomes of the inte...
ABSTRACT This study examines the effect of board composition on performance of listed firms in Ghana. It employed the explanatory research design. Criterion-based sampling technique was used to select eight (8) financial listed firms and twenty-two (22) non-financial listed firms in Ghana. Published annual reports of listed firms were the main secondary source of data for this study. The study specifically examined the impact of board size on performance of firms. It also ascertained the effe...
ABSTRACT The purpose of the study was to examine the VAT flat rate scheme for retail businesses in Cape Coast Metropolis. Specifically, the study focused on the VAT flat rate scheme on sales of retail products. Again, the study dealt with the level of VAT flat rate compliance by the retailers. The study further identified the major challenges faced by both the retailers and the service in the implementation and the administration of the scheme in the Cape Coast Metropolis. The descriptive s...
ABSTRACT The study draws on the Giddens’ structuration theory and the stakeholder theory to examine the accountability of Public Private Partnerships (PPPs) in Ghana. Traditionally, the public sector has been in the fore front in the delivery of public infrastructure and services. However, as part of the neo-liberal agenda, PPPs have become popular arrangements used to deliver public infrastructure and services. Ghana has also embraced the use of this concept in delivering public infrastru...
ABSTRACT Governments, especially in developing countries, have been preoccupied with attempts to ensure efficiency and accountability in the use of public funds. These attempts have culminated in the development and introduction of a plethora of public financial management reform programmes over the past three decades under different labels. The integrated financial management information system (IFMIS) is one of the recent public financial management reform programmes being introduced by gov...