ABSTRACT This study sought to examine the influence of IFRS adoption on audit fees. The study also examined the impact of IFRS adoption on the timeliness of audit reports. The study further sought to identify aspects of the IFRSs that pose compliance challenges. The study employed panel regression analysis to address the influence of IFRS adoption on audit fees as well as on audit report timeliness. The data used was drawn from the audited annual reports of thirty-six (36) firms observed over...
ABSTRACT Corporate governance (CG) literature implicitly assumes that profit making organizations are the subject of analysis, as a result of the stress placed on them in CG literature. However, the findings in the profit making organizations cannot be replicated in the non-profit organizations due to the differences in the motives of existence. Various studies that have been conducted in the NGO setting tend to implicitly associate their governance narrowly to the boards, often to the neglec...
ABSTRACT The study primarily investigated the reforms and public sector auditing in Ghana. Ghana has been at the forefront of many of the World Bank reform programmes in the Sub-region. Specifically the study investigated the nature and types of audit reforms as well as the factors and challenges influencing public sector audit reforms. The study was undertaken from an interpretivist perspective as this offered explanation to the reforms in Ghana‟s audit service from the perspective of both...
ABSTRACT The impact of corporate organizations activities on society is a growing global concern. As a result, the expectations of stakeholders on the role of businesses in society have increased over the last decade. To this end, greater attention has been given to CSR activities and its subsequent disclosures (Corporate Social Responsibility Disclosure). The disclosure of corporate social responsibility activities of corporations provides information to the public regarding corporate activi...
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 data ...
ABSTRACT The study explores stakeholder engagement practices of organisations in their sustainability practices. Specifically understanding what they do, how they do it, and more importantly why they do things in their stakeholder engagement practices. Certain theories like the stakeholder theory and the legitimacy theory were used. So far theory suggests that firms engage stakeholder in their sustainability practices to justify their (firms') operational existence and a continuation of the s...
ABSTRACT This study explored the management accounting practices among manufacturing firms in the Kumasi Metropolis and examined the impact of its adoption on firm performance. The benefits firms derive from implementing management accounting practices, factors that affected the extent of use of management accounting practices and the relationship between the use of management accounting practices and firm performance are discussed in the study. A questionnaire was administered to 150 manufac...
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 Human R...
ABSTRACT This thesis examines the interactive effect of persistence in earnings and earnings management on stock returns. It employs both firm and macro-level data comprising of 39,490 listed firms from 1995 to 2013 across 45 countries. By employing different methodologies and estimation techniques on each research objective, the study provides the following empirical evidence: first, there is the presence of strong earnings persistence and a relatively low speed of adjustment. On the determi...
ABSTRACT The main aim of the study is to determine the effects of Corporate Governance on efficiency and productivity performance of insurance firms in Ghana. The study employed a panel data of fourteen (14) life insurers and fifteen (15) non-life insurers to assess the efficiency and productivity of insurers in Ghana between the years from 2005 to 2014. Apart from the static efficiency measure, the study assessed the dynamic productivity of the insurance firms by using the Cost Malmquist Ind...
ABSTRACT This study seeks to examine the nexus between board diversity and intellectual capital(IC) on risk and return of banks in Ghana. Board diversity is proxy by the nationality of the board of directors of banks in Ghana, Intellectual capital by Value Added Intellectual Coefficient (VAIC) and risk and return by Z-score and return of assets (ROA) respectively. Data is collected from the annual report of twenty-nine (29) universal banks in Ghana between the years 2000 to 2015. Panel regres...
ABSTRACT This study investigates the determinants of tax morale. It examines the effect of tax knowledge, perceived fairness, religiosity, national pride and financial satisfaction on tax morale. With a sample of prospective taxpayers drawn from the regular student population of the University of Ghana, the study analyses the hypothesised relationships using the partial least square structural equation modelling technique. The results show that religiosity, national pride and perceived fairne...
ABSTRACT The aim of this study was to establish the effect of non-performing loans on profitability of four of the major banks listed on the Ghana Stock Exchange (GSE) as this could enhance profitability in banks and consequently contribute to a healthy financial system. Panel regression analysis was employed to establish the relationship between credit risk and profitability in order to account for heterogeneity among selected banks; Agriculture Development Bank (ADB), EcoBank Ghana (EBG), ...
ABSTRACT The study examines the effect of audit committee characteristics on risk disclosure in annual reports of listed firms in Ghana for the period 2003 - 2015. Using a sample of 30 listed firms, content analysis technique was employed to compute risk disclosure indexes for quantity and quality of risk disclosure while regression analysis was conducted to examine the effect of audit committee characteristics on risk disclosure. It was found that on average listed firms in Ghana disclo...
ABSTRACT The study of credit risk has become even more important in the wake of the recent near bankruptcy of two indigenous banks (UT Bank and Capital Bank), more especially among Credit Cooperatives where studies are limit in Ghana. A Credit Cooperative is a financial institution that is owned and controlled by its members and operated for the purposes of promoting thrift, providing credit at low interest rates and providing other financial services to its members. The primary objecti...