Yüksek kaliteli malı tabloların bağımsız denetimlerin kalitesi üzerindeki etkisi: Gana'dakİ bağımsız denetçilere yönelik bir araştırma

Independent auditing is one of the most important processes for providing assurance of quality financial statements to investors. Ghana as a developing country has the urge to attract more investors into the country. By so doing businesses need to provide a credible financial statement with an assurance of an independent auditor (independent audit report). However, there are factors influencing the quality of financial statements which tend to have an impact on the quality of independent audits. Taking this into account, this study aims to assess the impact of high-quality financial statements on the quality of independent audits in Ghana. This research focuses on independent audit firms in Ghana and for that reason, Greater Accra and Ashanti Region were the target population sample for data collection. The study employed both primary and secondary sources of data collection. The total targeted population is 316. However, with the sampling techniques used, a total of 84 questionnaires were distributed. We only retrieved 80 of the total questionnaires distributed. This research is a quantitative study and therefore, the study adopts the Spearman order rank correlation analysis and the ordinal regression technique using the Statistical Package for Social Science (SPSS). This is employed to determine the impact and the relationship that is present between the variables. The results of the study showed that there is a positive relationship between high-quality financial and quality independent audits. This study also contributes to already existing literature and provides a path for future research under financial statements and independent auditing.