Compliance with IFRS for related party transactions across eight African countries: do corruption and government quality matter

Q4 Economics, Econometrics and Finance

International Journal of Accounting, Auditing and Performance Evaluation Pub Date : 2020-04-14 DOI:10.1504/ijaape.2020.10028487

Yosra Mnif Sellami, Hela Borgi

引用次数: 8

Abstract

This paper tries to investigate two research questions in eight African countries. First, we examine the effect of country-level corruption culture on compliance with the International Accounting Standard 24 "Related Party Disclosures" (CRPD). Second, we examine the effect of country-level government quality on CRPD. Focusing on a sample of 537 listed African firms over the 2012-2014 period, we use panel regressions. Our results show that corruption is negatively associated with CRPD, while government quality seems not to play a key role in explaining CRPD when corruption is simultaneously considered. This paper contributes to the compliance literature by examining the effect of corruption and government quality on CRPD in African countries, an understudied context where the corruption and the IFRS enforcement are a big problem. It also contributes to the corruption literature that examines the effect of corruption on firm behaviours.

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八个非洲国家关联方交易遵守国际财务报告准则:腐败和政府质量重要吗

本文试图对八个非洲国家的两个研究问题进行调查。首先，我们考察了国家层面的腐败文化对遵守国际会计准则第24号“关联方披露”（CRPD）的影响。其次，我们考察了国家级政府质量对《残疾人权利公约》的影响。我们以2012-2014年期间537家非洲上市公司为样本，使用面板回归。我们的研究结果表明，腐败与《残疾人权利公约》呈负相关，而当同时考虑腐败时，政府质量似乎在解释《残疾人权利法》方面没有发挥关键作用。本文通过研究腐败和政府质量对非洲国家《残疾人权利公约》的影响，为合规文献做出了贡献，在这一背景下，腐败和《国际财务报告准则》的执行是一个大问题。它也有助于研究腐败对企业行为影响的腐败文献。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

International Journal of Accounting, Auditing and Performance Evaluation Economics, Econometrics and Finance-Finance

CiteScore

0.70

自引率

0.00%

发文量

期刊介绍： IJAAPE publishes original scholarly papers across the whole spectrum of: financial accounting, managerial accounting, accounting education, auditing, taxation, public sector accounting, capital market and accounting, accounting information systems, performance evaluation, corporate governance, ethics, and financial management. All methodologies, such as analytical, empirical, behavioural, surveys, and case studies are welcome. IJAAPE encourages contributions especially from emerging markets and economies in transition and studies whose results are applicable across nation states or capable of being adapted to the different accounting and business environments.