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International Financial Reporting Standards adoption and accounting quality in emerging economies

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  • Musah Mohammed Saeed
  • Manisha Kumari
  • Mahalakshmi Mudliar

Abstract

Our study examines the impact of mandatory IFRS adoption on accounting quality in two emerging economies, specifically Ghana and Kenya. We propose that higher IFRS compliance enhances transparency and disclosure amid agency conflict, thereby improving accounting quality. The nexus between variables using the explanatory design is tested with random OLS techniques for inferential analyses. The data is purposely collected from 495 firm-year observations from 2010-2020, specifically from listed non-financial firms. Our findings demonstrate a positive and significant effect of IFRS adoption on accounting quality in those two emerging economies. This research offers valuable insights for policymakers in emerging economies, facilitating informed decisions, reviews, and evaluations to enhance the financial reporting environment.

Suggested Citation

  • Musah Mohammed Saeed & Manisha Kumari & Mahalakshmi Mudliar, 2026. "International Financial Reporting Standards adoption and accounting quality in emerging economies," International Journal of Managerial and Financial Accounting, Inderscience Enterprises Ltd, vol. 18(1), pages 1-21.
    • Handle: RePEc:ids:injmfa:v:18:y:2026:i:1:p:1-21
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