Williams Kwasi Peprah | Andrews University (original) (raw)

Papers by Williams Kwasi Peprah

Research paper thumbnail of Predictors of Audit Quality: A Confirmatory Study

Quality-Access to Success, 2024

This study investigated the predictors of audit quality according to registered external auditors... more This study investigated the predictors of audit quality according to registered external auditors in Indonesia. Even though there are improvements in audit reports and practices, there is still some fraud and audit risk that affects the credibility of financial reports. This research is based on a random sample technique where 304 registered external auditors in Indonesia answered self-constructed research instruments and their validity was ascertained with exploratory factor analysis, where they resulted as good. The first-party distributed data were analyzed with multiple regression to determine the predictors of audit quality. The study revealed that internal controls, governance, and audit culture were positively significant predictors of audit quality. Based on this outcome, the Indonesian registered external auditors affirm that the detection, prevention, and correction controls, the systematic rules, practices, and process of directing and controlling a firm, and the values, beliefs, behaviors, and norms of the auditor and the audit firm increase fraud detection, reduce audit risk, and increase the credibility of the audited financial reports. The study recommends further research into the 39.7% excluded predictors of audit quality.

Research paper thumbnail of Evangelism Strategies - WAD Report

Research paper thumbnail of COVID-19 Pandemic and Ghana's Economy: A Deep Dive into Economic Indicators

International Journal of Economics and Financial Issues, 2024

The study presents an in-depth analysis of the COVID-19 pandemic's effect on Ghana's gross domest... more The study presents an in-depth analysis of the COVID-19 pandemic's effect on Ghana's gross domestic product (GDP), balance of payments and international investment position (BPM6), and inflation (INFL). Employing a pre-and post-COVID-19 comparison (2017-2022) through repeated measures ANOVA and tests of between-subject effects, it investigates whether the government's economic performance was significantly impacted. Key findings show a notable decrease in GDP and BPM6, alongside a major increase in inflation rates post-pandemic. The study concludes that the COVID-19 pandemic had a statistically significant impact on Ghana's economic performance in terms of GDP and BPM6, but not inflation. Recommendations include implementing economic stabilization policies, managing the balance of payments, controlling inflation, and focusing on sustainable growth. These insights are crucial for policymakers and stakeholders in navigating Ghana's post-COVID-19 economic situation.

Research paper thumbnail of The Mediating Effect of Financial Literacy on Blockchain Technology Application on Financial RiskThe Mediating Effect of Financial Literacy on Blockchain Technology Application and Financial Risk: Insight from Ghanaian Professionals towards Policy Recommendations

International Journal of Economics and Financial Issues, 2024

This study explores the mediating effect of financial literacy on the relationship between blockc... more This study explores the mediating effect of financial literacy on the relationship between blockchain technology application and financial risk among financial institution professionals in Ghana. Utilizing a correlational research design, data were collected from a sample of 336 professionals through a self-constructed Likert-scale questionnaire. The analysis was conducted using path analysis and mediation techniques. The findings reveal that financial literacy significantly mediates the relationship between blockchain technology application and financial risk. Specifically, the indirect effect of blockchain technology application on financial risk through financial literacy was significant, accounting for 26.0% of the total effect. The direct effect of blockchain technology application on financial risk also remained significant, highlighting the independent contribution of blockchain technology application in reducing financial risk. These results underscore the importance of financial literacy in enhancing the effectiveness of blockchain technology applications in mitigating financial risks. The study emphasizes the need for comprehensive financial literacy programs to maximize the benefits of technological advancements in the financial sector. Empirical evidence from related literature supports the findings, indicating that higher financial literacy enables better utilization of blockchain technology applications, thereby reducing financial risk. The research provides valuable insights for policymakers and educational institutions aiming to improve financial literacy and leverage blockchain technology applications for financial risk management.

Research paper thumbnail of The mediating effect of the COVID-19 pandemic on heuristic techniques and cognitive biases on investment decision-making

International journal of applied economics, finance and accounting, Feb 23, 2024

US investors' behavioral finance and investment decision-making approach became a concern during ... more US investors' behavioral finance and investment decision-making approach became a concern during the COVID-19 pandemic era as the capital market crashed. The study used mediation analysis to explain how or why the COVID-19 pandemic intervened in the causal association of behavioral finance concepts of heuristic techniques and cognitive biases on their investment decision-making. This causal research design study was based on 500 snowballsampled US investors who answered self-constructed, validated, and reliability-tested Likert-scale quantitative variables measured through a first-party data collection approach. The results showed that the COVID-19 pandemic was a specific moderate to partial significant mediator on the low positive significant relationships between heuristic techniques and investment decision-making, and the COVID-19 pandemic was a specific moderate to full significant mediator on the low positive not significant relationships between cognitive biases and investment decision-making among US investors. From the point of view of behavioral finance, the COVID-19 pandemic situation clearly and significantly demonstrated how US investors used 75.6% heuristics techniques (calculated guesses based on prior knowledge) and 87.5% cognitive biases (unintentional errors in their worldview) to cause the crash of the capital market. These findings confirm the rational expectations theory.

Research paper thumbnail of Gender Difference on Internal Equity: Evidence From the Hospitality Industry in Ghana

Archives of business research, Feb 10, 2024

It is a hypothetical position that employees in the hospitality industry in Ghana experience sala... more It is a hypothetical position that employees in the hospitality industry in Ghana experience salary disparities based on the gender of the employee. Pay disparities exist because of unconscious biases in areas such as hiring, promotions, performance reviews, and salary decisions. In ensuring equal pay for equal work to fulfill the International Labor Organization (ILO) convention, this study investigated the internal equity pay of the employees in Ghana's hospitality industry based on equal work. This quantitative association study adopted a selfconstructed research instrument to measure internal equity pay and randomly selected 350 respondents in the hospitality industry in Ghana to answer the research questionnaires. The respondents were made up of 160(46%) males and 190(54%) females. In looking for the significant difference of gender as related to internal equity pay of the employees in Ghana with a T'Test analysis, the study revealed that, indeed, there was a significant difference in the salary payment of the employees in Ghana. The males were paid more than the females for equal work. Therefore, the study rejected the null hypothesis that there is no significant difference in internal equity pay based on the gender of the employees in the hospitality industry in Ghana. To ensure equal pay for equal work, the management and shareholders of hospitality firms in Ghana are recommended to seek knowledge of the legal requirement of this principle in the Ghana Labor Law and also become compliant with the ILO convention. Furthermore, a conscious effort must be made to ensure equal pay for equal jobs.

Research paper thumbnail of The mediating effect of the COVID-19 pandemic on heuristic techniques and cognitive biases on investment decision-making

International journal of applied economics, finance and accounting, Feb 23, 2024

Research paper thumbnail of Economic Thought: A Biblical Perspective

Pan-African Journal of Education and Social Sciences, 2023

This study joins the debate about whether capitalism or socialism best shows how the Bible sees e... more This study joins the debate about whether capitalism or socialism best shows how the Bible sees economic interactions between people and, by extension, provides insights into how a Christian should live. Capitalism is based on the private ownership and control of resources and profit, which spread with the migration process of the Protestants. Socialism is based on the idea that the group or community should own the means of production and distribution to benefit everyone equally. This paper argues that biblical principles point neither to socialism nor capitalism as the appropriate economic framework for economic interactions and the organization of economic life in society. This assertion is based on how Jesus lived His life and various statements He made while here on earth, as presented in the Bible. The study demonstrates that Jesus is variously portrayed as a revolutionary socialist and a compassionate capitalist, and that Christians are called to responsibly manage the resources entrusted to them by God, for there is accountability for every economic choice and preference.

Research paper thumbnail of The Moderating Effect of Gender on the Relationship Between Intellectual Capital and Audit Quality

Advances in Social Sciences Research Journal, Sep 23, 2019

In our globe today, the auditing profession is under scrutiny. This is because of how audit quali... more In our globe today, the auditing profession is under scrutiny. This is because of how audit quality can be ensured, obtained, and maintained. The problem of audit quality is discussed from the viewpoint of intellectual capital and the interaction of the gender of the auditor. Audit quality consists of auditors' competence and independent, while intellectual capital is made up of human capital, rational capital, and structural capital. This research was a correlational design which applied self-constructed questionnaires with Cronbach alpha of 0.82 and 0.75 for intellectual capital and audit quality respectively. Using a convenience sampling technique, 354(8%) out of 4,390 registered chartered accountants with Chartered Institute of Accountants, Ghana (ICA, GH) who were practicing auditors were used in this study. The study respondents were made up of 191 (54%) males and 163 females, of which 210 (59.3%) had attained degrees, and 144 (40.7%) had an MBA. The study used PROCESS v3.2 and Andrew Haye model 1 to establish the regression and the moderating effect. The results of the study disclosed that there is a high positive significant relationship between intellectual capital and audit quality, and intellectual capital can predict audit quality by 53.68%. Also, there is an enhancing moderating effect of gender on the relationship between intellectual capital and audit quality but not statistically significant. The study recommends that the role of the auditor on audit quality and their intellectual capital must not be differentiated. Therefore, attention must not be placed on the gender of the auditor to give a quality audit.

Research paper thumbnail of The Mediating Effect of the COVID-19 Pandemic on the Relationship Between Technology and Organizational Performance: Evidence from Ghana Banking Industry

Pan-African Journal of Education and Social Sciences, 2023

This study aimed to investigate the mediating effect of the COVID-19 pandemic on the relationship... more This study aimed to investigate the mediating effect of the COVID-19 pandemic on the relationship between technology and organizational performance, using evidence from the Ghana banking industry. The study adopted a correlation and mediation research design, with 232 respondents conveniently sampled from eight indigenous Ghanaian Banks. The data were analyzed using correlation, regression, and mediation techniques. The results show that technology serves as a catalyst for improving organizational performance and alleviating the negative effects of COVID-19 on organizational performance. The findings also revealed that the COVID-19 pandemic highly mediates technology and organizational performance with a significant positive relationship between technology and COVID-19 pandemic; technology and organizational performance. Additionally, there is a significant positive high relationship between COVID-19 pandemic and organizational performance, with technology and COVID-19 pandemic predicting organizational performance. The COVID-19 pandemic moderately mediates organizational performance. Banks in Ghana need to secure technological solutions to remain competitive in this era of stiff competition and disasters to ensure customer satisfaction, optimize costs, remain profitable, and, above all, increase shareholder wealth.

Research paper thumbnail of Leadership and its Impact on Supervision in the Hospitality Industry

Archives of Business Research

The hospitality industry has a high human capital requirement that depends on leadership to provi... more The hospitality industry has a high human capital requirement that depends on leadership to provide supervision for the utmost customer satisfaction. Based on this, this research looks at the impact of leadership on supervision among hotels in Ghana. This research was a causal research design. It investigated the correlational effect of leadership on supervision in the hospitality industry in Ghana. Data obtained from Ghana Tourism Authority’s National Data 2020 on Tourism Human Resource put the employees of 3 to 5 stars hotels as the study population at 7,347. The researcher used a Raosoft sample size calculator to determine a sample size of 366 at a 95% confidence level. A convenience sample technique was used to collect the data. Self-constructed instruments with Cronbach alpha of Leadership .710 and Supervision .751 were used to measure reliability. In answering the relationship question correlation analysis was used to establish the relationship. The study showed a highly posit...

Research paper thumbnail of Influence of Stocks Intrinsic Valuation on Investment Decision Making: A Literature Review

International journal of academic research in business & social sciences, May 7, 2022

All over the world, investment decisions are regarded as critical decisions. Investors prior to t... more All over the world, investment decisions are regarded as critical decisions. Investors prior to the investment decision would like to know the possible risk and returns associated with the kind of investment to be undertaken. Investors make an excellent investment decision based on facts and figures. Since an investor cannot just by looking at a stock say whether it is overvalued, undervalued or at a fair value. This study is based on a literature review determining the intrinsic value of a stock using the Discounted Cash Flow model, with a particular emphasis on the Internal Rate of Return (IRR) and Net Present Value (NPV) approaches, and their influence on investment decision-making. This study recommends that for investors to make a profitable investment decision, they must focus on investments with intrinsic value equal or higher than the market price of stocks.

Research paper thumbnail of Leadership and its Impact on Supervision in the Hospitality Industry

Archives of Business Research, 2023

The hospitality industry has a high human capital requirement that depends on leadership to provi... more The hospitality industry has a high human capital requirement that depends on leadership to provide supervision for the utmost customer satisfaction. Based on this, this research looks at the impact of leadership on supervision among hotels in Ghana. This research was a causal research design. It investigated the correlational effect of leadership on supervision in the hospitality industry in Ghana. Data obtained from Ghana Tourism Authority's National Data 2020 on Tourism Human Resource put the employees of 3 to 5 stars hotels as the study population at 7,347. The researcher used a Raosoft sample size calculator to determine a sample size of 366 at a 95% confidence level. A convenience sample technique was used to collect the data. Self-constructed instruments with Cronbach alpha of Leadership .710 and Supervision .751 were used to measure reliability. In answering the relationship question correlation analysis was used to establish the relationship. The study showed a highly positive significant relationship between leadership and supervision. It is recommended that abusive supervision by the leader should be monitored highly and controlled to motivate the supervisee to impact the hotel's performance.

Research paper thumbnail of COVID-19 Impact on Church Cash Inflows in Ghana as Moderated by Location Profile

Applied Finance and Accounting

The corona virus (COVID-19) pandemic brought both negative and positive impacts on all sectors of... more The corona virus (COVID-19) pandemic brought both negative and positive impacts on all sectors of world economies since its inception in the early 2020s. Profit and not-for-profit institutions have had their levels of effects as a result of the world-wide crises. Lockdown measures imposed by governments around the world to curb the spread of the virus had various repercussions on various activities, including churches. Effects of the pandemic on businesses, education, agriculture and tourism, among others, have received massive highlights in literature. Given this phenomenon, this study sought to ascertain the impact of COVID-19 on church cash inflows. The study used quantitative research approach. Research instrument consisted of self-constructed questionnaire. The study made use of descriptive correlational design. Data collected from Unions and Conferences of the Seventh-day Adventist Church in Ghana were statistically analyzed. Results showed positive significant impact of COVID...

Research paper thumbnail of The Relationship between Sustainable Leadership and Perceived School Effectiveness: The Mediating Role of Work Effort

This study investigates the mediator role of teachers’ work effort in the relationship between su... more This study investigates the mediator role of teachers’ work effort in the relationship between sustainable leadership and perceived school effectiveness. It employs the relational survey model. The data was obtained from a study group of 411 teachers. Three different measures were used in the study: “Sustainable Leadership Scale”, “Perceived School Effectiveness Scale” and “Work Effort Scale”. The findings showed that principals’ sustainable leadership scores were above moderate level except for social sustainability. On the other hand, teachers perceived their school as effective and their work effort above moderate level. It was also found that there were significant positive high and moderate level correlations among variables. Sustainable leadership predicted both perceived school effectiveness and work effort. Finally, it was determined that work effort did not have a mediator role in the relationship between sustainable leadership and perceived school effectiveness.

Research paper thumbnail of Resilience and Compassion Fatigue Among Registered Nurses in Ghana

Abstract Proceedings International Scholars Conference, 2019

In the healthcare sector, nurses provide health care services to different clients which can resu... more In the healthcare sector, nurses provide health care services to different clients which can resultin compassion fatigue. The resilience of nurses helps to provide control of compassion fatigue.The purpose of this study is to examine if there is a relationship between resilience andcompassion fatigue and also find a significant difference in resilience and compassion fatiguein terms of sex, age, and clinical experience. Correlational research design was utilized where249 registered nurses were conveniently sampled from Ghana. The study utilized a Resiliencequestionnaire Scale developed by Wagnild and Young (2010) and Professional quality of life(ProQOL) scale developed by Stamm (2010) was adapted and modified for compassion fatigue.The statistical treatments used were and Pearson Correlation, T-Test and ANOVA to addressthe research questions. The study showed that there was a high positive significant relationshipbetween resilience and compassion fatigue. There was a significant dif...

Research paper thumbnail of The Integration of Intercultural Competence in Innovative Pedagogical Methodology in Nursing Education

Abstract Proceedings International Scholars Conference, 2019

The global population is continuously emigrating and progressing due to the increased abilityto t... more The global population is continuously emigrating and progressing due to the increased abilityto travel. This has resulted in upsurge escalation of cultural diversity in every country.Immigration expansion, increasing globalization and the growth of minorities have resulted incultural diversity of students in the nursing education. This, therefore, calls for the need toenhance the teaching strategies of nursing educators to meet the demands of diverse students.This correlational study aims to measure the relationship between the integration ofintercultural competence on the use of innovative pedagogical methodology. Also, it aims tomeasure the significant difference of years of teaching experience on the use of innovativepedagogical methodology. Thirty (30) nurse educators were conveniently sampled from threeuniversities in Trinidad and Tobago. The study adopted and modified Cultural DiversityQuestionnaire for Nurse Educators (CDQN) to assess the intercultural competence of nurseeduc...

Research paper thumbnail of Leadership and its Impact on Supervision in the Hospitality Industry

Archives of Business Research, 2023

The hospitality industry has a high human capital requirement that depends on leadership to provi... more The hospitality industry has a high human capital requirement that depends on leadership to provide supervision for the utmost customer satisfaction. Based on this, this research looks at the impact of leadership on supervision among hotels in Ghana. This research was a causal research design. It investigated the correlational effect of leadership on supervision in the hospitality industry in Ghana. Data obtained from Ghana Tourism Authority's National Data 2020 on Tourism Human Resource put the employees of 3 to 5 stars hotels as the study population at 7,347. The researcher used a Raosoft sample size calculator to determine a sample size of 366 at a 95% confidence level. A convenience sample technique was used to collect the data. Self-constructed instruments with Cronbach alpha of Leadership .710 and Supervision .751 were used to measure reliability. In answering the relationship question correlation analysis was used to establish the relationship. The study showed a highly positive significant relationship between leadership and supervision. It is recommended that abusive supervision by the leader should be monitored highly and controlled to motivate the supervisee to impact the hotel's performance.

Research paper thumbnail of DEBT MONETIZATION: A PRINTING OF MONEY STRATEGY FOR CENTRAL BANKS TO FINANCE GOVERNMENTS' EXPENDITURE DURING THE COVID-19 PANDEMIC Author

Business & Financial Times, 2022

Research paper thumbnail of Influence of Heuristic Techniques and Biases in Investment Decision-Making: A Conceptual Analysis and Directions for Future Research

International Journal of Academic Research in Business and Social Sciences

Purpose: The primary purpose of the study was to examine the roles of heuristic techniques and co... more Purpose: The primary purpose of the study was to examine the roles of heuristic techniques and cognitive biases in Investment decision making and suggest directions for future research. Design/Methodology/Approach: The study adopted the literature review method to solicit an understanding of the heuristics and biases central to behavioural finance and influence investment decision-making. Findings: The paper provides conceptual insights into the influence of heuristic techniques and cognitive biases in investment decision-making. Results from the conceptual analysis show that in recent times, investors in their bid to minimise losses and maximize gains employ a range of heuristics which often lead to systematic errors in judgment. Practical Implications: The paper encourages investors to prioritise financial literacy as a prerequisite to making investment decisions in the capital market and minimise the overreliance on heuristic techniques which often lead to biases. Originality/Value: The current study is the first to focus on the influence of both heuristic techniques and cognitive biases in investment decision-making together with suggested future research directions. This article enhances understanding of the behavioural finance approach to investment decision-making.

Research paper thumbnail of Predictors of Audit Quality: A Confirmatory Study

Quality-Access to Success, 2024

This study investigated the predictors of audit quality according to registered external auditors... more This study investigated the predictors of audit quality according to registered external auditors in Indonesia. Even though there are improvements in audit reports and practices, there is still some fraud and audit risk that affects the credibility of financial reports. This research is based on a random sample technique where 304 registered external auditors in Indonesia answered self-constructed research instruments and their validity was ascertained with exploratory factor analysis, where they resulted as good. The first-party distributed data were analyzed with multiple regression to determine the predictors of audit quality. The study revealed that internal controls, governance, and audit culture were positively significant predictors of audit quality. Based on this outcome, the Indonesian registered external auditors affirm that the detection, prevention, and correction controls, the systematic rules, practices, and process of directing and controlling a firm, and the values, beliefs, behaviors, and norms of the auditor and the audit firm increase fraud detection, reduce audit risk, and increase the credibility of the audited financial reports. The study recommends further research into the 39.7% excluded predictors of audit quality.

Research paper thumbnail of Evangelism Strategies - WAD Report

Research paper thumbnail of COVID-19 Pandemic and Ghana's Economy: A Deep Dive into Economic Indicators

International Journal of Economics and Financial Issues, 2024

The study presents an in-depth analysis of the COVID-19 pandemic's effect on Ghana's gross domest... more The study presents an in-depth analysis of the COVID-19 pandemic's effect on Ghana's gross domestic product (GDP), balance of payments and international investment position (BPM6), and inflation (INFL). Employing a pre-and post-COVID-19 comparison (2017-2022) through repeated measures ANOVA and tests of between-subject effects, it investigates whether the government's economic performance was significantly impacted. Key findings show a notable decrease in GDP and BPM6, alongside a major increase in inflation rates post-pandemic. The study concludes that the COVID-19 pandemic had a statistically significant impact on Ghana's economic performance in terms of GDP and BPM6, but not inflation. Recommendations include implementing economic stabilization policies, managing the balance of payments, controlling inflation, and focusing on sustainable growth. These insights are crucial for policymakers and stakeholders in navigating Ghana's post-COVID-19 economic situation.

Research paper thumbnail of The Mediating Effect of Financial Literacy on Blockchain Technology Application on Financial RiskThe Mediating Effect of Financial Literacy on Blockchain Technology Application and Financial Risk: Insight from Ghanaian Professionals towards Policy Recommendations

International Journal of Economics and Financial Issues, 2024

This study explores the mediating effect of financial literacy on the relationship between blockc... more This study explores the mediating effect of financial literacy on the relationship between blockchain technology application and financial risk among financial institution professionals in Ghana. Utilizing a correlational research design, data were collected from a sample of 336 professionals through a self-constructed Likert-scale questionnaire. The analysis was conducted using path analysis and mediation techniques. The findings reveal that financial literacy significantly mediates the relationship between blockchain technology application and financial risk. Specifically, the indirect effect of blockchain technology application on financial risk through financial literacy was significant, accounting for 26.0% of the total effect. The direct effect of blockchain technology application on financial risk also remained significant, highlighting the independent contribution of blockchain technology application in reducing financial risk. These results underscore the importance of financial literacy in enhancing the effectiveness of blockchain technology applications in mitigating financial risks. The study emphasizes the need for comprehensive financial literacy programs to maximize the benefits of technological advancements in the financial sector. Empirical evidence from related literature supports the findings, indicating that higher financial literacy enables better utilization of blockchain technology applications, thereby reducing financial risk. The research provides valuable insights for policymakers and educational institutions aiming to improve financial literacy and leverage blockchain technology applications for financial risk management.

Research paper thumbnail of The mediating effect of the COVID-19 pandemic on heuristic techniques and cognitive biases on investment decision-making

International journal of applied economics, finance and accounting, Feb 23, 2024

US investors' behavioral finance and investment decision-making approach became a concern during ... more US investors' behavioral finance and investment decision-making approach became a concern during the COVID-19 pandemic era as the capital market crashed. The study used mediation analysis to explain how or why the COVID-19 pandemic intervened in the causal association of behavioral finance concepts of heuristic techniques and cognitive biases on their investment decision-making. This causal research design study was based on 500 snowballsampled US investors who answered self-constructed, validated, and reliability-tested Likert-scale quantitative variables measured through a first-party data collection approach. The results showed that the COVID-19 pandemic was a specific moderate to partial significant mediator on the low positive significant relationships between heuristic techniques and investment decision-making, and the COVID-19 pandemic was a specific moderate to full significant mediator on the low positive not significant relationships between cognitive biases and investment decision-making among US investors. From the point of view of behavioral finance, the COVID-19 pandemic situation clearly and significantly demonstrated how US investors used 75.6% heuristics techniques (calculated guesses based on prior knowledge) and 87.5% cognitive biases (unintentional errors in their worldview) to cause the crash of the capital market. These findings confirm the rational expectations theory.

Research paper thumbnail of Gender Difference on Internal Equity: Evidence From the Hospitality Industry in Ghana

Archives of business research, Feb 10, 2024

It is a hypothetical position that employees in the hospitality industry in Ghana experience sala... more It is a hypothetical position that employees in the hospitality industry in Ghana experience salary disparities based on the gender of the employee. Pay disparities exist because of unconscious biases in areas such as hiring, promotions, performance reviews, and salary decisions. In ensuring equal pay for equal work to fulfill the International Labor Organization (ILO) convention, this study investigated the internal equity pay of the employees in Ghana's hospitality industry based on equal work. This quantitative association study adopted a selfconstructed research instrument to measure internal equity pay and randomly selected 350 respondents in the hospitality industry in Ghana to answer the research questionnaires. The respondents were made up of 160(46%) males and 190(54%) females. In looking for the significant difference of gender as related to internal equity pay of the employees in Ghana with a T'Test analysis, the study revealed that, indeed, there was a significant difference in the salary payment of the employees in Ghana. The males were paid more than the females for equal work. Therefore, the study rejected the null hypothesis that there is no significant difference in internal equity pay based on the gender of the employees in the hospitality industry in Ghana. To ensure equal pay for equal work, the management and shareholders of hospitality firms in Ghana are recommended to seek knowledge of the legal requirement of this principle in the Ghana Labor Law and also become compliant with the ILO convention. Furthermore, a conscious effort must be made to ensure equal pay for equal jobs.

Research paper thumbnail of The mediating effect of the COVID-19 pandemic on heuristic techniques and cognitive biases on investment decision-making

International journal of applied economics, finance and accounting, Feb 23, 2024

Research paper thumbnail of Economic Thought: A Biblical Perspective

Pan-African Journal of Education and Social Sciences, 2023

This study joins the debate about whether capitalism or socialism best shows how the Bible sees e... more This study joins the debate about whether capitalism or socialism best shows how the Bible sees economic interactions between people and, by extension, provides insights into how a Christian should live. Capitalism is based on the private ownership and control of resources and profit, which spread with the migration process of the Protestants. Socialism is based on the idea that the group or community should own the means of production and distribution to benefit everyone equally. This paper argues that biblical principles point neither to socialism nor capitalism as the appropriate economic framework for economic interactions and the organization of economic life in society. This assertion is based on how Jesus lived His life and various statements He made while here on earth, as presented in the Bible. The study demonstrates that Jesus is variously portrayed as a revolutionary socialist and a compassionate capitalist, and that Christians are called to responsibly manage the resources entrusted to them by God, for there is accountability for every economic choice and preference.

Research paper thumbnail of The Moderating Effect of Gender on the Relationship Between Intellectual Capital and Audit Quality

Advances in Social Sciences Research Journal, Sep 23, 2019

In our globe today, the auditing profession is under scrutiny. This is because of how audit quali... more In our globe today, the auditing profession is under scrutiny. This is because of how audit quality can be ensured, obtained, and maintained. The problem of audit quality is discussed from the viewpoint of intellectual capital and the interaction of the gender of the auditor. Audit quality consists of auditors' competence and independent, while intellectual capital is made up of human capital, rational capital, and structural capital. This research was a correlational design which applied self-constructed questionnaires with Cronbach alpha of 0.82 and 0.75 for intellectual capital and audit quality respectively. Using a convenience sampling technique, 354(8%) out of 4,390 registered chartered accountants with Chartered Institute of Accountants, Ghana (ICA, GH) who were practicing auditors were used in this study. The study respondents were made up of 191 (54%) males and 163 females, of which 210 (59.3%) had attained degrees, and 144 (40.7%) had an MBA. The study used PROCESS v3.2 and Andrew Haye model 1 to establish the regression and the moderating effect. The results of the study disclosed that there is a high positive significant relationship between intellectual capital and audit quality, and intellectual capital can predict audit quality by 53.68%. Also, there is an enhancing moderating effect of gender on the relationship between intellectual capital and audit quality but not statistically significant. The study recommends that the role of the auditor on audit quality and their intellectual capital must not be differentiated. Therefore, attention must not be placed on the gender of the auditor to give a quality audit.

Research paper thumbnail of The Mediating Effect of the COVID-19 Pandemic on the Relationship Between Technology and Organizational Performance: Evidence from Ghana Banking Industry

Pan-African Journal of Education and Social Sciences, 2023

This study aimed to investigate the mediating effect of the COVID-19 pandemic on the relationship... more This study aimed to investigate the mediating effect of the COVID-19 pandemic on the relationship between technology and organizational performance, using evidence from the Ghana banking industry. The study adopted a correlation and mediation research design, with 232 respondents conveniently sampled from eight indigenous Ghanaian Banks. The data were analyzed using correlation, regression, and mediation techniques. The results show that technology serves as a catalyst for improving organizational performance and alleviating the negative effects of COVID-19 on organizational performance. The findings also revealed that the COVID-19 pandemic highly mediates technology and organizational performance with a significant positive relationship between technology and COVID-19 pandemic; technology and organizational performance. Additionally, there is a significant positive high relationship between COVID-19 pandemic and organizational performance, with technology and COVID-19 pandemic predicting organizational performance. The COVID-19 pandemic moderately mediates organizational performance. Banks in Ghana need to secure technological solutions to remain competitive in this era of stiff competition and disasters to ensure customer satisfaction, optimize costs, remain profitable, and, above all, increase shareholder wealth.

Research paper thumbnail of Leadership and its Impact on Supervision in the Hospitality Industry

Archives of Business Research

The hospitality industry has a high human capital requirement that depends on leadership to provi... more The hospitality industry has a high human capital requirement that depends on leadership to provide supervision for the utmost customer satisfaction. Based on this, this research looks at the impact of leadership on supervision among hotels in Ghana. This research was a causal research design. It investigated the correlational effect of leadership on supervision in the hospitality industry in Ghana. Data obtained from Ghana Tourism Authority’s National Data 2020 on Tourism Human Resource put the employees of 3 to 5 stars hotels as the study population at 7,347. The researcher used a Raosoft sample size calculator to determine a sample size of 366 at a 95% confidence level. A convenience sample technique was used to collect the data. Self-constructed instruments with Cronbach alpha of Leadership .710 and Supervision .751 were used to measure reliability. In answering the relationship question correlation analysis was used to establish the relationship. The study showed a highly posit...

Research paper thumbnail of Influence of Stocks Intrinsic Valuation on Investment Decision Making: A Literature Review

International journal of academic research in business & social sciences, May 7, 2022

All over the world, investment decisions are regarded as critical decisions. Investors prior to t... more All over the world, investment decisions are regarded as critical decisions. Investors prior to the investment decision would like to know the possible risk and returns associated with the kind of investment to be undertaken. Investors make an excellent investment decision based on facts and figures. Since an investor cannot just by looking at a stock say whether it is overvalued, undervalued or at a fair value. This study is based on a literature review determining the intrinsic value of a stock using the Discounted Cash Flow model, with a particular emphasis on the Internal Rate of Return (IRR) and Net Present Value (NPV) approaches, and their influence on investment decision-making. This study recommends that for investors to make a profitable investment decision, they must focus on investments with intrinsic value equal or higher than the market price of stocks.

Research paper thumbnail of Leadership and its Impact on Supervision in the Hospitality Industry

Archives of Business Research, 2023

The hospitality industry has a high human capital requirement that depends on leadership to provi... more The hospitality industry has a high human capital requirement that depends on leadership to provide supervision for the utmost customer satisfaction. Based on this, this research looks at the impact of leadership on supervision among hotels in Ghana. This research was a causal research design. It investigated the correlational effect of leadership on supervision in the hospitality industry in Ghana. Data obtained from Ghana Tourism Authority's National Data 2020 on Tourism Human Resource put the employees of 3 to 5 stars hotels as the study population at 7,347. The researcher used a Raosoft sample size calculator to determine a sample size of 366 at a 95% confidence level. A convenience sample technique was used to collect the data. Self-constructed instruments with Cronbach alpha of Leadership .710 and Supervision .751 were used to measure reliability. In answering the relationship question correlation analysis was used to establish the relationship. The study showed a highly positive significant relationship between leadership and supervision. It is recommended that abusive supervision by the leader should be monitored highly and controlled to motivate the supervisee to impact the hotel's performance.

Research paper thumbnail of COVID-19 Impact on Church Cash Inflows in Ghana as Moderated by Location Profile

Applied Finance and Accounting

The corona virus (COVID-19) pandemic brought both negative and positive impacts on all sectors of... more The corona virus (COVID-19) pandemic brought both negative and positive impacts on all sectors of world economies since its inception in the early 2020s. Profit and not-for-profit institutions have had their levels of effects as a result of the world-wide crises. Lockdown measures imposed by governments around the world to curb the spread of the virus had various repercussions on various activities, including churches. Effects of the pandemic on businesses, education, agriculture and tourism, among others, have received massive highlights in literature. Given this phenomenon, this study sought to ascertain the impact of COVID-19 on church cash inflows. The study used quantitative research approach. Research instrument consisted of self-constructed questionnaire. The study made use of descriptive correlational design. Data collected from Unions and Conferences of the Seventh-day Adventist Church in Ghana were statistically analyzed. Results showed positive significant impact of COVID...

Research paper thumbnail of The Relationship between Sustainable Leadership and Perceived School Effectiveness: The Mediating Role of Work Effort

This study investigates the mediator role of teachers’ work effort in the relationship between su... more This study investigates the mediator role of teachers’ work effort in the relationship between sustainable leadership and perceived school effectiveness. It employs the relational survey model. The data was obtained from a study group of 411 teachers. Three different measures were used in the study: “Sustainable Leadership Scale”, “Perceived School Effectiveness Scale” and “Work Effort Scale”. The findings showed that principals’ sustainable leadership scores were above moderate level except for social sustainability. On the other hand, teachers perceived their school as effective and their work effort above moderate level. It was also found that there were significant positive high and moderate level correlations among variables. Sustainable leadership predicted both perceived school effectiveness and work effort. Finally, it was determined that work effort did not have a mediator role in the relationship between sustainable leadership and perceived school effectiveness.

Research paper thumbnail of Resilience and Compassion Fatigue Among Registered Nurses in Ghana

Abstract Proceedings International Scholars Conference, 2019

In the healthcare sector, nurses provide health care services to different clients which can resu... more In the healthcare sector, nurses provide health care services to different clients which can resultin compassion fatigue. The resilience of nurses helps to provide control of compassion fatigue.The purpose of this study is to examine if there is a relationship between resilience andcompassion fatigue and also find a significant difference in resilience and compassion fatiguein terms of sex, age, and clinical experience. Correlational research design was utilized where249 registered nurses were conveniently sampled from Ghana. The study utilized a Resiliencequestionnaire Scale developed by Wagnild and Young (2010) and Professional quality of life(ProQOL) scale developed by Stamm (2010) was adapted and modified for compassion fatigue.The statistical treatments used were and Pearson Correlation, T-Test and ANOVA to addressthe research questions. The study showed that there was a high positive significant relationshipbetween resilience and compassion fatigue. There was a significant dif...

Research paper thumbnail of The Integration of Intercultural Competence in Innovative Pedagogical Methodology in Nursing Education

Abstract Proceedings International Scholars Conference, 2019

The global population is continuously emigrating and progressing due to the increased abilityto t... more The global population is continuously emigrating and progressing due to the increased abilityto travel. This has resulted in upsurge escalation of cultural diversity in every country.Immigration expansion, increasing globalization and the growth of minorities have resulted incultural diversity of students in the nursing education. This, therefore, calls for the need toenhance the teaching strategies of nursing educators to meet the demands of diverse students.This correlational study aims to measure the relationship between the integration ofintercultural competence on the use of innovative pedagogical methodology. Also, it aims tomeasure the significant difference of years of teaching experience on the use of innovativepedagogical methodology. Thirty (30) nurse educators were conveniently sampled from threeuniversities in Trinidad and Tobago. The study adopted and modified Cultural DiversityQuestionnaire for Nurse Educators (CDQN) to assess the intercultural competence of nurseeduc...

Research paper thumbnail of Leadership and its Impact on Supervision in the Hospitality Industry

Archives of Business Research, 2023

The hospitality industry has a high human capital requirement that depends on leadership to provi... more The hospitality industry has a high human capital requirement that depends on leadership to provide supervision for the utmost customer satisfaction. Based on this, this research looks at the impact of leadership on supervision among hotels in Ghana. This research was a causal research design. It investigated the correlational effect of leadership on supervision in the hospitality industry in Ghana. Data obtained from Ghana Tourism Authority's National Data 2020 on Tourism Human Resource put the employees of 3 to 5 stars hotels as the study population at 7,347. The researcher used a Raosoft sample size calculator to determine a sample size of 366 at a 95% confidence level. A convenience sample technique was used to collect the data. Self-constructed instruments with Cronbach alpha of Leadership .710 and Supervision .751 were used to measure reliability. In answering the relationship question correlation analysis was used to establish the relationship. The study showed a highly positive significant relationship between leadership and supervision. It is recommended that abusive supervision by the leader should be monitored highly and controlled to motivate the supervisee to impact the hotel's performance.

Research paper thumbnail of DEBT MONETIZATION: A PRINTING OF MONEY STRATEGY FOR CENTRAL BANKS TO FINANCE GOVERNMENTS' EXPENDITURE DURING THE COVID-19 PANDEMIC Author

Business & Financial Times, 2022

Research paper thumbnail of Influence of Heuristic Techniques and Biases in Investment Decision-Making: A Conceptual Analysis and Directions for Future Research

International Journal of Academic Research in Business and Social Sciences

Purpose: The primary purpose of the study was to examine the roles of heuristic techniques and co... more Purpose: The primary purpose of the study was to examine the roles of heuristic techniques and cognitive biases in Investment decision making and suggest directions for future research. Design/Methodology/Approach: The study adopted the literature review method to solicit an understanding of the heuristics and biases central to behavioural finance and influence investment decision-making. Findings: The paper provides conceptual insights into the influence of heuristic techniques and cognitive biases in investment decision-making. Results from the conceptual analysis show that in recent times, investors in their bid to minimise losses and maximize gains employ a range of heuristics which often lead to systematic errors in judgment. Practical Implications: The paper encourages investors to prioritise financial literacy as a prerequisite to making investment decisions in the capital market and minimise the overreliance on heuristic techniques which often lead to biases. Originality/Value: The current study is the first to focus on the influence of both heuristic techniques and cognitive biases in investment decision-making together with suggested future research directions. This article enhances understanding of the behavioural finance approach to investment decision-making.