This study examined the extent to which companies listed on the Ghana Stock Exchange (GSE) comply with International Financial Reporting Standards’ (IFRSs) presentation and disclosure requirement. With the aid of a checklist, ...

The study involved a benchmark analysis and examination of the state of sustainability accounting and reporting of four gold mining companies in Ghana from 2009 to 2015 comparing and contrasting the sustainability ...

The health of a country’s automobile industry is closely related to the robustness of its auto artisans and this is true about the Ghanaian economy. This paper examined the influence of entrepreneurial orientation on ...

Accounting Record-keeping is one of the important elements of running a successful business to assist in the compliance of Tax. The study examined the relationship between record-keeping practices of hospitality businesses ...

The Audit Expectation Gap (AEG) concept appears to be, unarguably, as old as the accounting and auditing profession, hence has been variously researched. However, despite its apparent longevity in the accounting literature, ...

This study evaluates the main factors influencing the implementation of International Public Sector Accounting Standards (IPSAS) in Liberia. The study adopted a survey design to collect data using a five-point Likert ...

Inadequate cash flow constitutes the major reason for most corporate failures. However, absence of empirical evidence on value added tax (VAT) effect on corporate cash flow in different industries means that cash flow ...

It is expected that an effective PFM system should ensure efficient allocation of scarce resources, ensuring that scarce resources are deployed to their optimal use; leading to effective delivery of public goods and ...