Corporate governance, internal audit quality and financial reporting quality of financial institutions

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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.
A thesis submitted to the department of accouting and finance, kwame nkrumah university of science and technology, kumasi in partial fulfilment of the requirements for the award degree of master of science in accounting and finance