Do audit report disclosures significantly predict firm failure? The Ghanaian context
by Newman Amaning; Reindolph Anim Osei; Robertson Amoah; Tahir Ahmed Andzei; Kwame Oduro Amoako; Edward Quansah
International Journal of Critical Accounting (IJCA), Vol. 13, No. 3, 2023

Abstract: This study aims at examining the capability of audit report disclosures in predicting firm failure in Ghana. An online survey was adopted in soliciting 337 responses from financial analysts and external audit practitioners, using purposive and convenience sampling techniques. The Smart PLS 3.0 analytical tool was used in analysing the responses. The outcomes of the study show that, audit report disclosures significantly [p value < 0.001, effect size (f² = 1.232), R² = 0.552] predict firm failure in Ghana; both exogenous and endogenous variables contribute to bankruptcy. The results of the study have implications for researchers and regulators as the audit report is considered a useful tool in detecting and avoiding business failure in Ghana.

Online publication date: Thu, 22-Feb-2024

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