 Compliance with IFRS for related party transactions across eight African countries: do corruption and government quality matter?Yosra Mnif Sellami and Hela Borgi International Journal of Accounting, Auditing and Performance Evaluation, 2020, vol. 16, issue 1, 81-107 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. Keywords: corruption; IFRS; International Financial Reporting Standards; related party; compliance; IAS 24; government quality. (search for similar items in EconPapers) Downloads: (external link) Related works: Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text Persistent link: https://EconPapers.repec.org/RePEc:ids:ijaape:v:16:y:2020:i:1:p:81-107 Access Statistics for this article More articles in International Journal of Accounting, Auditing and Performance Evaluation from Inderscience Enterprises Ltd |
Is your work missing from RePEc? Here is how to contribute.
Questions or problems? Check the EconPapers FAQ or send mail to .
EconPapers is hosted by the
School of Business at Örebro University.