... to examine the impact of environmental performance on subsequent risk disclosure quality of listed firms in Ghana. The STATA software was used to analyze the data, employing the Standard Ordinary Least Square regression model. Findings The study found a significant and positive correlation between...

.... Additionally, the readiness of accountants was found to be a significant predictor of their intentions to use data analytic tools. Work experience also influences the technology readiness of accountants in Ghana. Finally, a positive mediation effect was found for technology readiness on the relationship...

... in Ghana. The partial least squares structural equation modelling technique was used for the inferential analysis. Findings The results suggest that subjective norms, internalization and cultural tightness-looseness are relevant predictors of IAAs. The results also indicate that the tighter...

... including citizens and representatives of the state and private firms in the oil and gas industry in Ghana. Findings The results indicate that rather than attempting to effect substantive accountability discharge, Ghana's government and oil and gas firms employ a wide range of legitimation strategies...

...Emerald Edem Sabah Welbeck; Godfred Matthew Yaw Owusu; Samuel Nana Yaw Simpson; Rita Amoah Bekoe Purpose The study examines employee perceptions of CSR relating to stakeholders in the telecommunication industry of Ghana. It also analyses the variations in CSR practices among the sampled...

...Samuel Kwaku Agyei; Benjamin Yankey Purpose The purpose of this paper is to assess the motivations of timber firms in Ghana to undertake environmental accounting and reporting (EAR) and the perceived benefits from it. Design/methodology/approach Survey method involving primary data from...

... and their intention to pursue a degree in accounting. Design/methodology/approach A self-administered survey was used to collect data from students from the University of Ghana Business School (UGBS). A total of 457 questionnaires were used in the empirical analysis. A binary logistic regression analysis...

...Philippe Jacques Codjo Lassou Purpose The purpose of this paper is to examine the state of government accounting in Ghana and Benin using neo-patrimonial and organizational façade lenses. Design/methodology/approach The study used two country case studies that engaged with stakeholders...

...Francis Aboagye‐Otchere; Ibrahim Bedi; Teddy Ossei Kwakye Purpose The purpose of this study is to further increase the understanding of disclosure practices and the interrelationship between corporate governance (CG) and corporate disclosure (CD) of firms on the Ghana Stock Exchange (GSE...