IFRS experience, extent of disclosure, and perceived corruption: a study on African countries

Fatma Ben Slama Klibi and Yasmine Amara

International Journal of Accounting, Auditing and Performance Evaluation, 2023, vol. 19, issue 2, 132-160

Abstract: This study investigates whether the quality of the accounting environment, through the IFRS experience of the country and the extent of disclosure, impacts the perception of less corruption after controlling for the legal, political, economic, fiscal and social environments. The study was conducted on a sample of 49 African countries over the period 2012-2017. The perception of less-corruption variable is based on the Transparency International (TI) index. We find strong evidence that the IFRS experience is associated with lower-perceived corruption, while the extent of disclosure does not play a significant role in limiting the perception of corruption. The level of legal enforcement, gross domestic product (GDP) per capita democracy and education contribute to the perception of less public corruption. However, the tax rate favours the perception of greater corruption. This study contributes to the international standard-setting literature by testing the relevance of IFRS adoption over time in Africa.

Keywords: IFRS experience; disclosure; perception of corruption; political system; economic development. (search for similar items in EconPapers)
Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:ids:ijaape:v:19:y:2023:i:2:p:132-160

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