Purpose: This study aims to investigate the effects of international financial reporting standards (IFRS) adoption and firm size on auditors’ fees determination in the Ghanaian financial industry. Design/methodology/approach: The authors use the annual report of 52 listed and non-listed firms...

Purpose: This paper aims to investigate the effects of audit quality on the cost of capital in Ghana. Design/methodology/approach: Non-financial firms listed on the Ghana Stock Exchange (GSE) as well as non-listed firms from the database of Ghana Club 100 were included in the sample. Series are...

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). Design/methodology/approach – The study follows the...