Examining the Consequences of Banking Reforms on Accounting Practices

The Ghanaian banking industry in 2017 undergone a number of financial and prudential reforms. The purpose of the study is to examine the consequences of banking reforms on accounting practices. Specifically, the study seeks to examine how the banking reforms have shaped corporate governance practices, to discover how the banking reforms have transformed auditing and financial reporting, and to identify the challenges faced in implementing the banking reform guidelines. The study adopts a qualitative approach by which data is collected through interviews and publicly available documents and analyzed using thematic analysis.