ABSTRACT Employing a dataset from multinational companies (MNCs) in Ghana, the study takes advantage of the ongoing issues concerning international transfer pricing as a platform to examine the impact of transfer pricing (TP) abuses on tax avoidance. The study again takes advantage of the new growing area of literature on earnings management (EM) to specifically examine the effect of earnings management on tax avoidance from the perspective of both financial non-financial MNCs. The study emp...
ABSTRACT This study was conducted aiming at understanding the emerging trends and factors determining export performances of livestock products in Tanzania for forty four years from 1970-2013, for meat and thirty years from 1985/86-1914/15 for hides and skins. Specifically the study examined the trend and performance of livestock products exports in Tanzania; to analyze factors that determine export of domestic animals products such as meat, skins and hides in Tanzania and identify the potent...
ABSTRACT The global demand for accountability has led to governments all over the world reforming their public sectors in order to comply with this global wave. When there is accountability in the public sector, the people to whom the accounts are rendered to will consider the institutions legitimate and will contribute their efforts for the overall success of the organizations. Despite the fact that there exist legislations for the ordinary citizens to hold public officials to account for th...
ABSTRACT Accountability and transparency have long remained an area of concern in public-private partnerships (PPP). In addition, there is a concern in the literature to examine accountability from a developing country’s perspective. This thesis responds to the call by drawing on the Shaoul et al’s (2012) governance-based reporting framework which has received little application in literature to examine the extent to which PPP delivers public accountability in water supply sector. The stu...
ABSTRACT The study examined the sustainability assurance practices of environmentally sensitive firms in Ghana. The study also explored firms’ preference for a sustainability assurance provider and the use of stakeholder panels in the assurance practice. A qualitative research approach was adopted for the study. The study employed interviews in collecting data from participants. Participants were drawn from environmentally sensitive firms in Ghana using the purposive sampling technique. The...
ABSTRACT This study examines the demand for tax disclosures from a psychosocial perspective. It draws on the concept of “stop and search”, heuristics and rational choice models to understand how tax officers form suspicion and demand disclosure from taxpayers. The study is an interpretive tax study, which views demand for taxation disclosure as an institutional, organizational and socio-cultural phenomenon. Data was purposively collected from senior tax officials and tax consultants and w...
ABSTRACT This study analyses IA effectiveness in State-Owned Enterprises in Ghana using the institutional and resource-based theories. The role of internal auditors has extended to ensuring value creation for their respective organisations. This has attracted the attention of both academicians and practitioners to assess the effectiveness of internal audit functions (IAFs) in achieving their objectives. However, there is no harmony among researchers about the antecedents of IA effectiveness. ...
ABSTRACT The purpose of the study is to assess the level of corporate environmental disclosures in the corporate annual reports of mining and manufacturing companies in Ghana and their environmental performance based on the industry. It further assesses the effect of environmental performance on environmental disclosures. Finally, the study evaluates the AKOBEN environmental performance rating tool as an evaluation tool. A content analysis of the corporate annual reports of 25 companies over ...
ABSTRACT The purpose of this study is to determine the roles of internal and external audits in corporate governance structure. This study was conducted in ten hotels in Ho, the Volta Regional Capital. In this research, the stratified sampling method was used in attaining the sample size by concentrating on the various units of the selected Hotels for the study. This enabled the researcher to highlight differences between groups in a population which ensured different views obtained on the su...
ABSTRACT The study seeks to examine gender issues associated with accounting and business education in Ghana. Specifically, it seeks to investigate the gender disparities that exists in higher educational institutions providing accounting education. It also determines the growth or decline in accounting majors in Ghana. The study further investigates the reasons for students’ choice of an accounting major, the creative levels as well as personality traits of accounting majors. The Theory of...
ABSTRACT Environmental issues have increased among firms especially those operating in environmental sensitive industries (ESI) such as the mining industry. This concern has led to a greater incentive for studies into environmental and social impacts, particularly as these are seen by some to have a commercial advantage. The essence for firms to report on their social and environmental impacts is a demonstration of their environmental accountability to their key stakeholders. Environmental ac...
ABSTRACT The study examined the factors that influence Ghanaians level of materialism. The study adopted the quantitative research design relying on questionnaire as the main instruments for data collection. The target respondents were students from the University of Cape Coast. The simple random sampling technique was adopted to sample 383 respondents out of which 300 participated by responding to the questionnaires. The sample size of 383 was determined using the Cochran’s formula wh...
ABSTRACT The study explores how forensic auditing tools have been employed to prevent and minimize financial fraud by Barclays Bank Tamale Main Branch in Tamale Metropolis in Northern Region of Ghana. The study adopted cross-sectional survey research design and was mainly descriptive in nature with both primary and secondary data collected for the study. The study used open ended questionnaires to gather data from 180 respondents. The findings revealed that 53.6 percent of the respondents st...
ABSTRACT Public procurement in the Metropolitan, Municipal and District Assemblies (MMDAs) is still bedeviled with numerous challenges despite the passage of the Public Procurement Act which was preceded by a radical and comprehensive assessment of the public procurement system in 1993. This study examined the challenges that militate against efficient and effective implementation of the procurement Act and offered suggestions to address those challenges. This study investigated the capacity...
ABSTRACT This study examines the performance management practices of universities in Ghana, using the principles of the Balanced Scorecard (BSC) as a benchmarking tool. Specifically, the study examines the nature of the Performance Management Systems (PMSs) of the universities, the Key Performance Indicators (KPIs) of the universities, the factors that determine these KPIs, and also their performance reporting practices. The study adopts the multiple case study design of a qualitative resear...