Efficacy of public sector audits in the provision of quality healthcare in Ghana

Clement Oppong, Achille Dargaud Fofack and Eva Boakye-Yiadom

Journal of Economic and Administrative Sciences, 2021, vol. 39, issue 4, 1108-1121

Abstract: Purpose - This study examines the efficacy of public sector audits in providing quality healthcare in Ghana. Specifically, to ensure whether there are proper and adequate controls in place to enable providers to offer necessary health services efficiently, effectively and equitably. Design/methodology/approach - A structural equation modeling (SEM) is adopted to analyze the link between public sector audit and healthcare delivery through a survey of directors, accountants, auditors and managers in selected public healthcare institutions for a calculated sample size of 123 respondents. Findings - The study reveals that internal audit, external audit and audit committee have a positive and significant effect on the effectiveness of public sector audits. In turn, the effectiveness of public sector audit has a positive and significant effect on the quality health services. Audit committee is found to have the largest effect on the effectiveness of public sector audits. Originality/value - This paper extends the literature on the value of public sector audit by providing empirical evidence from a specific context: the public health sector of a developing country in democratic transition with a common law institutional framework. It also provides insights into the financial management of public health systems in developing countries during the ongoing coronavirus disease 2019 (COVID-19) pandemic.

Keywords: Public sector; Audit; Structural equation modeling; Healthcare delivery (search for similar items in EconPapers)
Date: 2021
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Persistent link: https://EconPapers.repec.org/RePEc:eme:jeaspp:jeas-03-2021-0045

DOI: 10.1108/JEAS-03-2021-0045

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