IFRS Adoption in Developing Countries: What Is the Impact?

Gingrich, Chris D.; Kratz, Leah; Faraci, Ryan

doi:10.5296/ijafr.v8i2.13262

Cited by 2 publications

(8 citation statements)

References 18 publications

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“…The results confirm that the association between the adoption of international accounting and auditing standards and corruption is mediated by SARS. The findings support Gingrich et al (2018) and Dipietro (2011).…”

Section: Hypothesis Testingsupporting

confidence: 86%

“…The association between the adoption of international accounting and auditing standards and corruption can be mediated by some factors. Gingrich et al (2018) suggest that the adoption of international standards influences the perceived auditing and reporting standards. Then, auditing and reporting standards are associated with corruption (Dipietro, Auditing standards on corruption perception 2011).…”

Section: Strength Of Auditing and Reporting Standards As A Mediating ...mentioning

confidence: 99%

“…Most impacts were positive but, in some cases, were uncertain or negative. This was likely due to heterogeneous application mechanisms and cultural influences on the preparation of financial statements (Gingrich et al , 2018).…”

Section: Introductionmentioning

confidence: 99%

“…A comparative study before and after IFRS adoption by Ebaid (2016) in public companies in Egypt surprisingly indicated a decrease in the accounting quality as measured by earnings management after IFRS adoption. Gingrich et al (2018) examined public companies in eight countries in Latin America, Africa and Asia. They concluded that the adoption of IFRS has a nonuniform impact on the accounting environment.…”

Section: Introductionmentioning

confidence: 99%

“…SARS is an integral component of institutional transparency which is relevant for business, investors and government (Boolaky et al, 2013). Gingrich et al (2018) mainly found positive impacts of the mandatory adoption of IFRS on the accounting and financial environment, in which SARS is one of the variables. Regarding the literature on the adoption of IFRS and ISA presented in Section 2.1 above, the adoption of stringent financial reporting and audit standards is proposed to increase the perception of SARS.…”

Section: Introductionmentioning

confidence: 99%

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The impact of the adoption of international accounting and auditing standards on corruption perception

Kurniawati

Achjari

2022

ARJ

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Purpose This study aims to investigate the impact of the adoption of international accounting and auditing standards on corruption perception. In addition, this study examines the strength of auditing and reporting standards (SARS) that mediate the relationship. Design/methodology/approach Agency theory and bonding theory were applied in this paper to investigate the impact of the adoption of international accounting and auditing standards on corruption perception. Data from 130 countries during three years were collected from Transparency International, Worldwide Governance Indicators, International Federation of Accountants, World Economic Forum, World Bank, Freedom House and World Justice Project. Hypotheses were tested using partial least squares structural equation modeling. Findings The results show a positive impact of the adoption of international accounting and auditing standards on corruption perception, directly and indirectly, through the SARS. Practical implications The results provide an insight into corruption eradication strategy through the adoption of international accounting and auditing standards and strengthen the auditing and reporting standards. Originality/value This study is distinctive, as no study has yet examined the impact of the adoption of international accounting standards construct, which contains International Financial Reporting Standards and International Standards on Auditing, on the corruption perception. The corruption perception construct is developed by combining the corruption perception index and the control of corruption indicators.

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Section: Hypothesis Testingsupporting

confidence: 86%

Section: Strength Of Auditing and Reporting Standards As A Mediating ...mentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

See 3 more Smart Citations

The impact of the adoption of international accounting and auditing standards on corruption perception

Kurniawati

Achjari

2022

ARJ

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Intellectual capital in accounting and auditing: Assessing the alignment of continuous professional development programs with emerging skills

Sanoran,

Singhasomboon

2024

J. Infras. Policy. Dev.

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This study aims to investigate the alignment of emerging skills and competencies with Continuous Professional Development (CPD) programs in the accounting and auditing professions. The research focuses on enhancing the intellectual capital within these sectors, as dictated by the demands of the modern knowledge economy. Employing the World Economic Forum’s (WEF) framework of emerging skills for professional services, a comprehensive content analysis is conducted. This involves reviewing 1009 learning outcomes across 248 CPD courses offered by the global professional accounting body. The analysis reveals that while the existing courses cover all WEF-identified skills, there is an unaddressed requirement for a specialized focus on specific competencies. The study also notes gaps in clearly articulated learning outcomes, highlighting the need for more explicit statements to facilitate effective skills development and knowledge transfer. This research contributes to the ongoing discourse on intellectual capital management strategies, providing actionable recommendations for professional organizations. It fills a critical gap in understanding how CPD offerings can be optimized to better prepare accounting and auditing professionals for the evolving knowledge economy.

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IFRS Adoption in Developing Countries: What Is the Impact?

Cited by 2 publications

References 18 publications

The impact of the adoption of international accounting and auditing standards on corruption perception

The impact of the adoption of international accounting and auditing standards on corruption perception

Intellectual capital in accounting and auditing: Assessing the alignment of continuous professional development programs with emerging skills

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