Does IPSAS adoption reduce corruption’s level? New evidence from ODA beneficiary countries

Mounira Hamed-Sidhom, Yosra Hkiri and Ahmed Boussaidi

Journal of Financial Crime, 2021, vol. 29, issue 1, 185-201

Abstract: Purpose - The accounting literature suggests that the use of accounting standards with greater quality promotes the financial reporting quality and enhances accountability. This study aims to investigate the effect of the International Public Sector Accounting Standards (IPSAS) adoption, by official development assistance (ODA) beneficiary countries, on the reported level of their perceived corruption. Design/methodology/approach - We investigate a sample of ODA beneficiary countries (168 country-year observations) facing rising levels of corruption. We apply a panel regression analysis for these countries during the period from 2015 to 2018. Findings - The findings suggest that the IPSAS’ adoption can significantly influence the level of perceived corruption and implement important evidence about promoting transparency factor for underdeveloped countries. Originality/value - This study contributes to the accounting literature by examining the theoretical and empirical insights about the impact of the of IPSAS’ adoption on the level of corruption, which can be considered as a new area of accounting literature and a useful signal for stakeholders in countries seeking adequate solutions to combat and fight corruption activities.

Keywords: IPSAS; Corruption; ODA beneficiary countries (search for similar items in EconPapers)
Date: 2021
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Persistent link: https://EconPapers.repec.org/RePEc:eme:jfcpps:jfc-12-2020-0255

DOI: 10.1108/JFC-12-2020-0255

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