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The purpose of this study is to identify factors that influence accountants' compliance with the Code of Ethics. Data for the study was collected from a sample of 136 professional accountants in Ghana using a well-structured questionnaire. Descriptive statistics and ordinary least square (OLS) regression model were used to analyse the data with the help of STATA econometric software. The respondents noted that compliance with the Code of Ethics would improve the quality of financial statements. The major causes of non-compliance identified by the respondents are lack or inadequate ethical education, organisational climate and top management support. The OLS regression result revealed that the respondents' awareness and perception of the severity of the penalty positively influence compliance. It is therefore recommended that accountants should be educated adequately on the content of the Code of Ethics and penalties should be enforced when breached. The above can only be achieved if the Institute of Chartered Accountants-Ghana commits more resources to organising CPD programs and seminars on the Code of Ethics and enforces penalties for non-compliance.

This study investigated factors influencing teachers' mutual fund investment decision using second cycle institution teachers in the Kumasi metropolis. Two hundred and fifty-two respondents were sampled for the study. A well-structured questionnaire was used in collecting data from the respondents. Descriptive statistics such as mean, percentages and the frequency distribution table were used in analysing the data. In addition, the logistic regression model was employed to identify factors influencing respondents' decision to invest in mutual funds. From the study, it was found that 68.75% of the total number of respondents are aware of mutual fund as an investment option and 50% of them got to know of it through the advertisement of mutual fund products and services. From the logistic regression model, marital status, family size, other source of income and financial education had a positive relationship with mutual fund investment decision. The study therefore recommends that mutual fund companies should continue with the advertisement as it has made many aware of mutual fund as investment option particularly, teachers in second cycle institutions. Furthermore, teachers should be encouraged to engage in backyard gardening and extra classes in order to generate additional income to support their investment in mutual funds.