This study investigates the multifaceted challenges and barriers to implementing public auditor recommendations in Ghana’s public sector over an eighteen months period, aiming to enhance governance and accountability. Utilizing a qualitative research approach, the study involved semi-structured interviews with key stakeholders, including officials from the Ghana Audit Service, government ministries, and civil society organizations. The findings reveal a complex interplay of organizational, political, and attitudinal factors that impede effective implementation. Key challenges identified include the lack of clear implementation plans, insufficient resources, weak political commitment, and a pervasive culture of mistrust towards audit recommendations. The research underscores the necessity for a comprehensive and holistic approach to address these barriers, advocating for strengthened political leadership, enhanced accountability mechanisms, and improved stakeholder coordination. Additionally, fostering a sense of ownership and buy-in among implementation stakeholders is crucial for successful reform. The study contributes valuable insights into the systemic issues affecting public sector governance in Ghana and offers practical recommendations for overcoming the identified challenges, ultimately aiming to empower citizens and enhance governmental accountability. By addressing these barriers, the research highlights the potential for transformative change in the governance landscape of Ghana’s public sector.

This study examines the interplay between eco-friendly behaviour (Eco-FB) at multiple systemic levels, addressing the complexity beyond the scope of single-level models. We propose a comprehensive model incorporating traditional individual, organizational, and relational level concepts and a situational construct exemplified by Bali Island Recognition. This model was tested in Bali Island’s tourism firms through online and offline surveys of 500 tourism-related employees and their gateway communities across Bali Island. The research investigates the differences in pro-environmental conduct between two destinations’ social accountability (DSA) groups categorized as high and low DSA clusters. It further explores how ecological value, green intelligence, DSA, and sustainable travel affect public and private Eco-FB. The findings indicate that green intelligence has a strong positive connection with Eco-FB, and high DSA significantly impacts eco-friendly behaviour. This research enhances our understanding of Eco-FB by presenting a multilevel model incorporating the Bali Island factor, revealing distinctive impact mechanisms for both public and private Eco-FB.

The pursuit of good governance by companies confronts a fundamental challenge: defining what constitutes “good governance”. Existing corporate governance codes and their implementation documents fall short of offering a clear answer to this crucial question. Despite the establishment of a reference framework years ago, the focus has shifted from defining the objectives of good governance to a consensus on the means of achieving these objectives. Unfortunately, this consensus often absolves stakeholders from providing detailed explanations. Achieving effective good governance necessitates a shift in focus towards the underlying goals of governance structures. Two potential approaches emerge in this context. While many companies rely on codes without explicitly outlining their objectives, there is a compelling case for urging or mandating them to articulate the purposes of the governance methods they employ in their reports. This level of specificity has the potential to enhance the reflective qualities of the transparency process, fostering a more comprehensive understanding of the governance landscape. Beyond merely discussing the objectives of corporate governance, the pursuit of good governance necessitates the implementation of instruments whose efficacy transcends reliance solely on market discipline. The aim is not to undermine the imperatives of transparency and justification. Instead, the intention is to recognize that these elements, while essential, do not independently ensure the effectiveness of soft law instruments, such as governance codes. Nowadays, it is crucial to assess the extent to which traditional corporate governance codes respond to the needs of companies in the era of digitalization and sustainability. Therefore, conducting a critical analysis of the existing corporate governance codes will contribute in shedding light on the gaps of these instruments to come up with recommendations for improvements. Aims and objectives: This article will focus on the following areas: Defining the role and purpose of corporate governance codes in enhancing corporate performance and accountability and discussing the challenges and limitations of corporate governance codes, including compliance issues and enforcement challenges. Presenting empirical evidence on the impact of corporate governance codes on corporate behavior and analyzing, through the principle of comply or explain, whether code adherence leads to improved corporate governance practices and financial performance. Discussing emerging trends in corporate governance and offering recommendations for improving the effectiveness of corporate governance codes.

An unprecedented demand for accurate information and action moved the industry toward RegTech where computing, big data, and social and mobile technologies could help achieve the demand. With the introduction and adoption of RegTech, regulatory changes were introduced in some countries. Enhanced regulatory changes to ease the barriers to market entry, data protection, and payment systems were also introduced to ensure a smooth transition into RegTech. However, regulatory changes fell short of comprehensiveness to address all the issues related to RegTech’s operation. This article is an attempt to devise a Privacy Model for RegTech so industries and regulators can protect the interests of various stakeholders. This model comprises four variables, and each variable consists of many items. The four variables are data protection, accountability, transparency, and organizational design. It is expected that the adoption of this Privacy Model will help industries and regulators embrace standards while being innovative in the development and use of RegTech.

This article advocates for a fundamental shift in England’s legal approach to professional negligence, particularly within the domains of accounting and audit. English law should move away from its intricate and unclear case law surrounding professional negligence towards a clearly defined test for professional misconduct. Drawing upon a comparative analysis with the legal framework in the United States, where auditors are not shielded from liability under the law, the article highlights the need for a more consistent and accountable legal landscape in England. One of the main aspects that necessitates change is the proximity test, as set out in the Caparo case, which currently prevents auditors from being held liable for negligence to investors (as third parties)—despite investors relying on auditors for their professional skill to audit accounts. As investors rely on audited accounts when making financial decisions, a well-defined test for professional negligence should align English law with international standards and empower victims to seek compensation from the auditors themselves and/or the auditors’ professional indemnity insurance. Such a change would enhance trust and transparency in the financial domain.