Public Sector Audit Reforms – Evidence from Ghana

The paper investigates the nature and types of audit reforms as well as the factors and challenges influencing public sector audit reforms in Ghana. It adopts an interpretivist perspective for a number of reasons. Chief among... [ view full abstract ]

The paper investigates the nature and types of audit reforms as well as the factors and challenges influencing public sector audit reforms in Ghana. It adopts an interpretivist perspective for a number of reasons. Chief among them is: it offers useful explanation of the reforms in Ghana’s audit service from the perspective of officials who have been participants of public sector audit reforms. In order to obtain interview data for analysis, eleven (11) officials were, purposely, selected for interview. This was complemented by publicly available official documents. The data collected was drawn on to write a case report based on themes. The study first reveals that the nature of the audit reforms were both internally and externally induced. The reforms according to the study were not undertaken in vain but brought some changes to the activities of the audit service of Ghana. The improvements include meeting of statutory deadlines, international acceptance, enhanced accountability and others. The study also revealed that the most significant challenges encountered in the implementation of the reforms include financial challenges, acceptance of change by employees, and political support. The study concludes that notwithstanding the challenges in the implementation of the reforms, the reforms achieved it intended objectives. The study contributes to the extant literature on reforms and public sector auditing as this brought to bear the reforms and its effects on auditing. In terms of policy, the study indicates some issues that affect public sector reform implementation and must be inculcated in other intended reforms to avoid delays and rejection by employees. Finally, for reforms to achieve their intended objectives there should be a well-thought-out coordination among key actors from its planning stages to implementation.