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 study evaluated the challenges and success of implementation of International Financial Reporting Standards (IFRS) in AngloGold Ashanti Ghana Ltd (Iduapriem Mine). The study employed the descriptive design and the quantitative approach. The targeted population was AngloGold Ashanti Ghana Ltd. The study conducted a census survey and primary data was collected through questionnaires. Furthermore, the data were analysed using tables and percentages. The study found that factors such...
ABSTRACT This study assessed the mobilisation and application of internally generated fund at Adansi-South District Assembly (ASDA). The study adopted quantitative research methodology as its research approach and used descriptive survey as its design. Questionnaires were self-designed and self-administered. Beside the primary data, secondary data was sourced from Composite Budget for 2016 as well as Medium Term Development Plan of ASDA for the period of 2010 to 2017. The data collected were ...
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...
ABSTRACT The purpose of this study is to examine the effect of internal control practices on the performance of microfinance institutions in the Central Region of Ghana. Primary data was gathered using questionnaires on internal controls designed to meet the Committee of the Sponsoring Organizations of the Treadway Commission 1992 report for microfinance institutions.The study adopted a quantitative approach with a descriptive survey method. A primary data were collected using self-administer...
ABSTRACT By far a lot of research has been done but the outcome of this study will strengthen the systems of GRA by way of employing all the necessary strategies probably going beyond what they do to close the loop holes thereby reducing the rate of tax evasion. The main objective of the study was to examine tax evasion and its effects on the Ghanaian economy with evidence from Cape Coast Metropolis. The research was a case study which blended both qualitative and quantitative methods in data...
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 purpose of the study was to examine the tax compliance behavior of ownermanagers of Small and Medium-sized Enterprises (SMEs). The study employed the survey design underpinned by the quantitative approach to research. The sample comprised 150 owner-managers of SMEs in the Kumasi Metropolis selected from three major sectors – manufacturing, trading and services using the stratified sampling technique. Data was collected using a questionnaire and analyzed using mean scores and st...
The aim of this study was to ascertain the role of internal auditing in organizational effectiveness focusing on Diamond Bank. The specific objectives are; to determine the role of internal auditing in promoting organizational performance of Diamond Bank, to examine the effect of internal auditing in the internal control systems of Diamond Bank,to ascertain the effect of auditors’ independence on the efficiency of internal auditors and to determine the effectiveness of internal auditing in...
This research looks at the role of fraud management in the profitability of Nigerian banks (A study of first bank Nigeria plc). The objectives of this study include to ascertain the role of fraud detection and the contribution of fraud investigation in the profitability of Nigerian banks. Ex-post factor research design was adopted for this study because secondary data was used. Data was collected from the bank’s annual report and fact books covering from the period 2006 –2015 However regr...
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 It is believed that the promulgation of the Public Procurement Act has assisted to deal with several problems of procurement in Ghana. Despite the achievements of the reform, it appears the implementation of the procurement Act is faced with many challenges. This study sought to examine the prospects and challenges of the public procurement Act in Ghana with much focus on the East Mamprusi District Assembly (EMDA). In conducting the study, the researcher adopted purposive sampling te...
ABSTRACT Rural banks have been vulnerable to high loan default, which led to 23 of them becoming distressed in 1999. It is for this reason that the research was conducted into the credit management practices of rural banks. The study explored the credit management practices of two rural banks in the Greater Accra Region to identify the inherent weaknesses in the credit delivery processes that contribute to repayment difficulties and recommend measures for improvement. A sample size of two hun...