A Systematic Literature Review of the Role of Audit Committees in Local Government in Ghana
Purpose: The study aimed to analyze the role of audit committees in local government through the review of existing literature. Eighty empirical studies, published in several relevant journals from 2000-2023 were analyzed in order to identify the role of audit committees in local governance. Des...
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| Format: | Article |
| Language: | English |
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CSRC Publishing
2024-09-01
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| Series: | Journal of Accounting and Finance in Emerging Economies |
| Subjects: | |
| Online Access: | https://publishing.globalcsrc.org/ojs/index.php/jafee/article/view/3151 |
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| _version_ | 1850242800792109056 |
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| author | Joseph Kwasi Agyemang Cameron Modisane |
| author_facet | Joseph Kwasi Agyemang Cameron Modisane |
| author_sort | Joseph Kwasi Agyemang |
| collection | DOAJ |
| description |
Purpose: The study aimed to analyze the role of audit committees in local government through the review of existing literature. Eighty empirical studies, published in several relevant journals from 2000-2023 were analyzed in order to identify the role of audit committees in local governance.
Design/Methodology/Approach: The study used a systematic literature review approach in analyzing the role of audit committee in the local government.
Findings: The analysis has revealed that audit committees play a significant role in enhancing accountability, transparency and financial performance in local government.
Implications/Originality/Value: The review presents that audit committees are instrumental in upholding accountability, promoting transparency, safeguarding public resources, and enhancing financial sustainability. Despite resource constraints and political interference, audit committees can also help improve governance practices at the local government level.
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| format | Article |
| id | doaj-art-3dda0b0ae3ed476fadb237b7f051a510 |
| institution | OA Journals |
| issn | 2519-0318 2518-8488 |
| language | English |
| publishDate | 2024-09-01 |
| publisher | CSRC Publishing |
| record_format | Article |
| series | Journal of Accounting and Finance in Emerging Economies |
| spelling | doaj-art-3dda0b0ae3ed476fadb237b7f051a5102025-08-20T02:00:10ZengCSRC PublishingJournal of Accounting and Finance in Emerging Economies2519-03182518-84882024-09-0110310.26710/jafee.v10i3.3151A Systematic Literature Review of the Role of Audit Committees in Local Government in GhanaJoseph Kwasi Agyemang0Cameron Modisane1University of South Africa, Pretoria, South AfricaUniversity of South Africa Purpose: The study aimed to analyze the role of audit committees in local government through the review of existing literature. Eighty empirical studies, published in several relevant journals from 2000-2023 were analyzed in order to identify the role of audit committees in local governance. Design/Methodology/Approach: The study used a systematic literature review approach in analyzing the role of audit committee in the local government. Findings: The analysis has revealed that audit committees play a significant role in enhancing accountability, transparency and financial performance in local government. Implications/Originality/Value: The review presents that audit committees are instrumental in upholding accountability, promoting transparency, safeguarding public resources, and enhancing financial sustainability. Despite resource constraints and political interference, audit committees can also help improve governance practices at the local government level. https://publishing.globalcsrc.org/ojs/index.php/jafee/article/view/3151Audit CommitteeLocal GovernmentDecentralizationFinancial Sustainability |
| spellingShingle | Joseph Kwasi Agyemang Cameron Modisane A Systematic Literature Review of the Role of Audit Committees in Local Government in Ghana Journal of Accounting and Finance in Emerging Economies Audit Committee Local Government Decentralization Financial Sustainability |
| title | A Systematic Literature Review of the Role of Audit Committees in Local Government in Ghana |
| title_full | A Systematic Literature Review of the Role of Audit Committees in Local Government in Ghana |
| title_fullStr | A Systematic Literature Review of the Role of Audit Committees in Local Government in Ghana |
| title_full_unstemmed | A Systematic Literature Review of the Role of Audit Committees in Local Government in Ghana |
| title_short | A Systematic Literature Review of the Role of Audit Committees in Local Government in Ghana |
| title_sort | systematic literature review of the role of audit committees in local government in ghana |
| topic | Audit Committee Local Government Decentralization Financial Sustainability |
| url | https://publishing.globalcsrc.org/ojs/index.php/jafee/article/view/3151 |
| work_keys_str_mv | AT josephkwasiagyemang asystematicliteraturereviewoftheroleofauditcommitteesinlocalgovernmentinghana AT cameronmodisane asystematicliteraturereviewoftheroleofauditcommitteesinlocalgovernmentinghana AT josephkwasiagyemang systematicliteraturereviewoftheroleofauditcommitteesinlocalgovernmentinghana AT cameronmodisane systematicliteraturereviewoftheroleofauditcommitteesinlocalgovernmentinghana |