Does corporate governance moderate the relationship between internal control system effectiveness and SMEs financial performance in Ghana?

Does corporate governance moderate the relationship between internal control system effectiveness and SMEs financial performance in Ghana?

The study examined the effect of the major component of an internal control system according to the COSO framework on the financial performance of SMEs registered with the Association of Ghana Industries (AGI) in Ghana. The study further examined the moderating role of corporate governance practice...

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Bibliographic Details
Main Authors: Alhassan Musah, Abigail Padi, Bismark Okyere, Deodat E. Adenutsi, Charles Ayariga
Format: Article
Language:English
Published: Taylor & Francis Group 2022-12-01
Series:Cogent Business & Management
Subjects:
Internal control systems
SMEs
financial performance
corporate governance
Ghana
Online Access:https://www.tandfonline.com/doi/10.1080/23311975.2022.2152159

Internet

https://www.tandfonline.com/doi/10.1080/23311975.2022.2152159

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