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...
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, two specifi...
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 For rapid economic growth, there is the need for small businesses and individuals to have access to loan facilities to expand their businesses. Commercial banks therefore come in handy by way of granting of credits to facilitate the growth of businesses. However, despite the significant impact of credit on small businesses, quite a large number of customers default in repayment of loans granted to them thereby threatening the stability of financial institutions in the country. In thi...
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...