A Systematic Literature Review of the Role of Audit Committees in Local Government in Ghana

Joseph Kwasi Agyemang and Cameron Modisane

Journal of Accounting and Finance in Emerging Economies, 2024, vol. 10, issue 3, 487-502

Abstract: Purpose: The study aimed to analyze the role of audit committees in local government through the review of existing literature. Eighty empirical studies, published in several relevant journals from 2000-2023 were analyzed in order to identify the role of audit committees in local governance.Design/Methodology/Approach: The study used a systematic literature review approach in analyzing the role of audit committee in the local government.Findings: The analysis has revealed that audit committees play a significant role in enhancing accountability, transparency and financial performance in local government.Implications/Originality/Value: The review presents that audit committees are instrumental in upholding accountability, promoting transparency, safeguarding public resources, and enhancing financial sustainability. Despite resource constraints and political interference, audit committees can also help improve governance practices at the local government level.

Keywords: Financial Sustainability; Decentralization; Local Government; Audit Committee (search for similar items in EconPapers)
Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:src:jafeec:v:10:y:2024:i:3:p:487-502

DOI: 10.26710/jafee.v10i3.3151

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