Financial reporting quality of financial institutions in Ghana : to what extent do IFRS adoption, audit quality, and audit fees matter?

Bismark Okyere, Alhassan Musah, Deodat Emilson Adenutsi, Ibrahim Anyass Ahmed, Marshall Wellington Blay

Year of publication:	2025
Authors:	Okyere, Bismark ; Musah, Alhassan ; Adenutsi, Deodat E. ; Ahmed, Ibrahim Anyass ; Blay, Marshall Wellington
Subject:	Ghana \| Panel data \| Audit fees \| Audit quality \| Financial institutions \| Financial reporting quality \| IFRS \| Just-meeting-or-beating prior year’s earnings \| Logit model \| Loss avoidance \| Wirtschaftsprüfung \| Financial audit \| Honorar \| Fee (Remuneration) \| Dienstleistungsqualität \| Service quality \| Bilanzpolitik \| Accounting policy \| Jahresabschluss \| Financial statement

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