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 implications of earnings management for funding and diversification strategy within the context of developing and emerging economies. Design/methodology/approach – The authors raise two issues pertinent to bank earnings management: first, whether...