Browsing by Author "Osae Abigail"

Now showing 1 - 1 of 1
  • No Thumbnail Available
    Item
    Corporate governance, internal audit quality and financial reporting quality of financial institutions
    (KNUST, 2023) Osae Abigail
    The main goal of this research was to examine how institutional variables affect banking FRQ. The study's descriptive cross-sectional survey approach informed its statistical analysis. The survey sampled bank managers and accountants. Purposive sampling was used to collect data from 132 individuals. The study assumptions were assessed using SPSS v26. Descriptive statistics and correlation analysis were used to summarise data and find significant relationships. The inquiry hypotheses were tested using multiple regression. The research found a positive correlation between board independence, board job performance, and banking sector financial reporting quality. Both the level of board expertise and the efficiency of internal audit were shown to have little effect on the reliability of financial statements.