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Ghana defeated Niger 3-0 last Monday to advance to the quarter-finals of the competition in South Africa.
Sections of the Ghanaian media have reported that Ghana attempted to bribe Ghana-born Niger defender Kofi Dankwa to play below par so that the Black Stars could win easily.
It reported that Ghana skipper and striker Asamoah Gyan met Dankwa.
However, the national football association has dismissed the report as "false, mischievous and reckless.
"The GFA wants to state emphatically that there is no iota of truth in the report and it is the reckless imagination of the authors," said a statement by the association.
"The GFA is extremely disturbed that at a time the country is solidly behind the Black Stars to bring home the Africa Cup, a tiny minority of journalists would engage in such nation-wrecking activity.
"We want to assure the people of Ghana that the team is focused on the campaign of the Africa Cup of Nations."
Ghana coach Kwesi Appiah said: "It is unfortunate. There is no truth in that report and you only have to watch the game to know that.
"The GFA has already made an official statement to that effect and we're focused on our match against Cape Verde."
Four-time champions Ghana face Cape Verde in this Indian Ocean city Saturday with a semi-finals place at stake.