Journal of Finance and Accounting

Volume 11, Issue 5, September 2023

  • The Effect of Employee’s Perception of Internal Control on Output Delivery in the Public Sector: A Case Study of Wiawso College of Education

    Opoku Pious, Amonoo Clement, Arthur Benedict, Patience Akosua Dzigbordi Korsorku, Samuel Frimpong Nti

    Issue: Volume 11, Issue 5, September 2023
    Pages: 143-154
    Received: 5 August 2023
    Accepted: 28 August 2023
    Published: 8 September 2023
    Abstract: Internal control is required to present some confidence to all stakeholders so their wealth will not be diverted away from basic concerns. The underlying principle is that, stakeholders are responsible for providing structures that preserve resources, stimulate reliable information, boost the observance of proposed regulations and effectively meet ... Show More
  • Capital Structure and Earnings Management Practices: Empirical Analysis in Sub-Sahara Africa

    Saheed Akande Shittu, Hakeem Olayinka Onifade

    Issue: Volume 11, Issue 5, September 2023
    Pages: 155-163
    Received: 15 August 2023
    Accepted: 13 September 2023
    Published: 27 September 2023
    Abstract: This study assesses the impact of capital structure (CS) on Earnings Management Practices (EMP) in selected firms in sub-Sahara Africa. EMP was proxied by real EMP using Rowchodhury's (2006) model and accrual EMP measured by Khothari et al. (2005) model. The study applied the Generalized Method of Moments (GMM) estimator to data collected from the ... Show More
  • Examining ESG Factors and Theoretical Frameworks Under the Corporate Fraud Context

    Chimonaki Christianna, Papadakis Stelios, Lemonakis Christos

    Issue: Volume 11, Issue 5, September 2023
    Pages: 164-178
    Received: 18 September 2023
    Accepted: 5 October 2023
    Published: 14 October 2023
    Abstract: Stakeholder interest in Environmental, Social, and Governance (ESG) reporting is growing. ESG reporting on climate change, the energy problem, and the rise in the cost of living shows that corporate adoption of ESG will be critical in the coming years. On the other hand, companies need to rapidly adapt ESG components as ESG is linked to their susta... Show More