ABSTRACT As part of the neo-liberal agenda, Public-Private Partnerships (PPPs) are generally perceived by countries around the world as major innovative policy tools that will remedy the lack of dynamism in traditional public service delivery by increasing investment in infrastructure as well as improving the delivery of social services. Currently, addressing Ghana`s infrastructural deficit and increase demand for basic social services by Ghanaian citizens, public sector will require sustaine...
ABSTRACT The study sought to first examine the levels of gift tax awareness and the level of compliance of gift tax among graduate non-accounting students in Ghana. The study also examined factors that influence gift tax compliance in Ghana and also factors that influence effectiveness of tax administration system in Ghana for gift tax. The study sampled 125 graduate non-accounting students from the University of Ghana. The study used descriptive statistics, charts and diagrams, ANOVA and wel...
ABSTRACT Although SMEs are touted as the engines of economic growth, recent empirical findings suggest that non-application of appropriate Information Technology (I.T), and Improper Accounting Practices often lead to their non-performance. Yet to be successful in the Information Era requires businesses to apply I.T in managing key business functions like accounting. This therefore necessitates research at the intersection of I.T and accounting. The study sought to investigate constructs withi...
ABSTRACT The aim of this research is to examine the effect of job burnout on ethical decision making and professional conducts of accountants. The study further seeks to examine how job burnout mediates job stressors (i.e. role stressors, excessive workload, time budget pressure) and ethical decision making as well as professional conducts. Data was collected from individuals working in accounting firms in Ghana and analyzed using the Partial Least Square Structural Equation Model (PLS-SEM)....
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 A widely views has it that taxable adults in Enugu state evade tax payment, thereby depriving government of revenue. For this reason, this study focused on tax evasion: causes and implication on Enugu state government revenue so as to understand the importance of taxation towards improving internally generated revenue in Enugu state to enable government of the state provide her citizens with adequate amenities without hoping on statutory allocation. In the light of this study, t...
ABSTRACT The aim of the study is to appraise the role of internal audit in the management of fraud with special emphasis on Zenith Bank Plc. The main objective of this study is to ascertain the role played by internal audit in the management of fraud. The specific objectives include; (1) to examine the role of internal audit in the detection of fraud, (2) to examine the role of internal audit in the prevention of fraud and (3) to examine the role of internal audit in the control of fraud...
ABSTRACT 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 ...
ABSTRACT 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...
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 The upsurge in fraud and the existential threat it poses to the corporate organisations has spurred the interest of many academics, accountants, auditors and investors alike. The failure of audits to detect fraud have resulted in the has called the integrity of the accountancy and the audit function profession, resulted in lawsuits and set many corporate executives on the path to find the most appropriate methods to address same. This study presents an examination fraud detection and...
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 The purpose of the study was to assess the effect of risk management practices on financial performance of Insurance Companies in Ghana. The study adopted a survey research design and the target population was various managers whose activities are related to risk management in the three life and three non-life insurance companies. The sample size was 60. Respondents were selected using purposive and convenience sampling technique. A structured questionnaire was used to collect the re...
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 ...