This paper focuses on finding the causes, effects, and deterrence and prevention of corporate fraud in the financial institution of Ghana. In particular, we examine the effects of fraud on a firm’s financial performance. A cross sectional model was used to find the effects of financial institutions fraud on financial performance. It was revealed that fraud has a significant negative effects on financial performance i.e. Return on Assets of financial institutions in Ghana. However, structured questionnaires were also used to find out the perception of Accountants, Auditors, and management on the main causes of banking fraud and deterrence and prevention methods in curbing the menace. It was revealed that weaker internal control, inadequate training and fraud policies, failed documents, and proper remuneration are the strong arsenal that causes fraud in financial institutions of Ghana. Moreover, organizational use of password protection, good remuneration, employee’s background checks, and adequate fraud training were perceived as the most deterrence and prevention method in fighting fraud in financial institutions. Our results have practical implication for management, accountants, auditors, and all stakeholders in financial institutions on the effects of fraud on firms financial performance and in mounting fool proof methods in curbing this canker and reducing it to its bearest minimum. The study contributes deterrence and prevention methods aimed at improving its effectiveness in reducing fraud in Ghana and West Africa.

The purpose of the study is to find out the perceptions of Accountants and Auditors on effectiveness of corporate fraud detection and prevention methods among selected financial Institutions in Ghana. The population samples of the study comprising Accountants and Auditors in a selected financial Institutions in Ghana using a structured survey of questionnaires.It was revealed in the study that, organizational quite utilized data mining, digital analysis, internal Control and improvement and fraud prevention and detection training in combating fraud. However, the findings also shows that, organization use of password protection, Cash Review, Annual Auditing, Whistle blowing policy were less often utilized even though having the highest rating of effectiveness. Accountants, Auditors and management of Financial Organizations should considering using the most effective prevention and detection methods like Cash Review, Annual Auditing, whistle blowing and installation of Password protection on computers based on the findings.The study contributes to the literature on the effectiveness of fraud detection and prevention methods particularly for West African Countries and other emerging nations. The study may be terrific to Practitioners regarding the assessment of the contemporary level of fraud detection and prevention methods on financial Institutions in Ghana and beyond.

The Ghana Health Insurance Scheme was established to ensure enhancement in the quality of rudimentary health care services to all citizens. Notwithstanding the seemingly splendid financing structure, yet, there is empirical evidence of low enrolment. The study investigated the factors that have accounted for the truncated patronage of the health insurance scheme in Ghana. It also seeks to ascertain the factors that motivate individuals to join the scheme and finally examine the challenges of the scheme coverage expansion. The study used both interview, primary, and secondary data. The cross-sectional model was used to investigate the factors effects on NHIS. It was revealed that Income level, family characteristics, risk perception, and health care system delivery has an imperative negative influence on the low enrolment of the NHIS scheme in Ghana. However, questionnaires and interviews were used to find out from respondents and clients on the motivations and challenges associated with the scheme. The findings revealed that majority of the respondents agreed that access to free drugs is the strong arsenal that motivates individuals reluctant joining the scheme. The study further revealed that, majority of the respondents representing 87% have the notion that, negative attitude of the service providers at the health centers was the main barrier of the scheme among subscribers and non-subscribers in Ghana. Our results have practical implication that, intensive education should be enrolled out by the National Health Insurance Authority (NHIA) to change the negative perception of people in relation to the challenges among both subscribers and non-subscribers.

Human Resource is the most critical, very significant assets in any business organizations but it is not incorporated in the statement of financial position. The study examined the factors

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