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Compliance with IFRS for related party transactions across eight African countries: do corruption and government quality matter?

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  • Yosra Mnif Sellami
  • Hela Borgi

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.

Suggested Citation

  • Yosra Mnif Sellami & Hela Borgi, 2020. "Compliance with IFRS for related party transactions across eight African countries: do corruption and government quality matter?," International Journal of Accounting, Auditing and Performance Evaluation, Inderscience Enterprises Ltd, vol. 16(1), pages 81-107.
    • Handle: RePEc:ids:ijaape:v:16:y:2020:i:1:p:81-107
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    Cited by:

    1. Hela Borgi & Fatma Mabrouk & Jihen Bousrih & Mohamed Mehdi Mekni, 2023. "Environmental Change and Inclusive Finance: Does Governance Quality Matter for African Countries?," Sustainability, MDPI, vol. 15(4), pages 1-15, February.

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