The main objective of the study is to examine the influence of board characteristics on the quality of accounting reports of listed firms in Ghana. Board characteristics consisted of firm size, audit quality, independence of board of directors, CEO duality, board size, and size of audit. The population in this …
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The main objective of the study is to examine the influence of board characteristics on the quality of accounting reports of listed firms in Ghana. Board characteristics consisted of firm size, audit quality, independence of board of directors, CEO duality, board size, and size of audit. The population in this study are financial and non-financial companies listed on the Ghana Stock Exchange in the period of 2015-2021. Data was analyzed using both descriptive and inferential statistical analysis tools. The results from the regression analysis revealed that firm leverage, audit quality, and board composition has a significant effect on quality of accounting reports. On the other hand, firm size, independence of board of directors, CEO duality, board size and size of audit committee did not have a significant effect on the quality of accounting reports. The study therefore recommends that to improve accounting quality, deliberate efforts should be made to improve gender diversity of the boards of the firms. This can be achieved by setting quotas for gender representation especially females in who are most lacking.
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