影响中东和北非地区采用国际财务报告准则的因素：一种新制度方法

IF 3.3 Q1 BUSINESS, FINANCE

Journal of International Accounting Auditing and Taxation Pub Date : 2024-12-18 DOI:10.1016/j.intaccaudtax.2024.100674

Abdulbaset Ab. Klish , Moade Shubita , Kamil Omoteso , Junjie Wu

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引用次数: 0

摘要

本研究采用新制度同构框架，探讨了影响中东和北非（MENA）地区国家在采用国际财务报告准则（IFRS）方面选择的因素。本研究分析了19个国家二十年（1996-2015）的数据，包括380个国家/年的观察结果，表明内部强制和模仿制度压力是该地区采用国际财务报告准则背后的关键影响因素。具体而言，治理质量的提高和国际贸易的开放成为至关重要的决定因素。这凸显了社会和政治背景在推动中东和北非地区采用国际财务报告准则方面的主导作用，而不是经济动机。此外，研究结果表明，外援和内部会计对该地区采用国际财务报告准则的影响最小。

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Factors influencing the adoption of IFRS in the MENA region: A neo-institutional approach

This study examines the factors shaping the choices of countries in the Middle East and North Africa (MENA) region in adopting International Financial Reporting Standards (IFRS), using a neo-institutional isomorphism framework. Analyzing data from 19 countries spanning two decades (1996–2015) and comprising 380 country-year observations, this research reveals that internal coercive and mimetic institutional pressures are key influencers behind IFRS adoption in the region. Specifically, governance quality improvement and openness to international trade emerge as crucial determinants. This highlights the predominant role of social and political contexts over economic motivations in driving IFRS adoption in the MENA region. Furthermore, the findings indicate that foreign aid and internal accounting have minimal impact on IFRS adoption in the region.

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来源期刊

Journal of International Accounting Auditing and Taxation BUSINESS, FINANCE-

CiteScore

4.50

自引率

3.80%

发文量

期刊介绍： The Journal of International Accounting, Auditing and Taxation publishes articles which deal with most areas of international accounting including auditing, taxation and management accounting. The journal''s goal is to bridge the gap between academic researchers and practitioners by publishing papers that are relevant to the development of the field of accounting. Submissions are expected to make a contribution to the accounting literature, including as appropriate the international accounting literature typically found in JIAAT and other primary US-based international accounting journals as well as in leading European accounting journals. Applied research findings, critiques of current accounting practices and the measurement of their effects on business decisions, general purpose solutions to problems through models, and essays on world affairs which affect accounting practice are all within the scope of the journal.