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The study contributes to research on audit fee determinants and the impact of firm rotation on fees. Through an analysis of companies listed on the Johannesburg Stock Exchange over a ten year period, the impact of audit firm rotations on audit fees was analysed considering the first years after...
The study investigated the impact of the merger of the three revenue agencies in Ghana on the internal control system of the combined organisation. Data for the study was collected from questionnaires administered to senior officers of the three revenue agencies who had joined before the merger...
Studies employing various models in the measurement of financial distress in different markets have gained prominence in the last few decades. This study assesses the effectiveness and the generalisability of three bankruptcy prediction models, i.e., the original Altman Z-score model, Ohlson...
This paper examines the effects of corporate governance mechanisms and funding strategy on risk and returns of banks in Ghana. We employ a panel dataset of banks from 2000 to 2014, to further shed light on funding modes and performance nexus by analysing the complex interaction between corporate...
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