The Effect of IPSAS Adoption on Governance Quality: Evidence from Developing and Developed Countries

Vincent Tawiah ()
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Vincent Tawiah: Dublin City University

Public Organization Review, 2023, vol. 23, issue 1, No 18, 305-324

Abstract: Abstract We use large panel data of 107 developed and developing countries to examine the impact of the International Public Sector Accounting Standards (IPSAS) adoption on governance quality. Our results show that IPSAS has a positive and significant influence on governance quality, suggesting that IPSAS ensure accountability and transparency between the government and its citizens. However, we find that the positive effect of IPSAS is limited to developing countries. The findings provide empirical evidence to policymakers and regulators in their pursuit of global harmonisation of governmental accounting through the adoption of IPSAS, especially in developing countries.

Keywords: IPSAS; Governmental accounting; Governance quality; Developed and developing countries (search for similar items in EconPapers)
Date: 2023
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Citations: View citations in EconPapers (2)

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DOI: 10.1007/s11115-022-00625-w

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