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dc.contributor.authorHouqe, Muhammad Nurul
dc.contributor.authorMonem, Reza M
dc.date.accessioned2018-10-11T05:05:09Z
dc.date.available2018-10-11T05:05:09Z
dc.date.issued2016
dc.identifier.issn1094-4060
dc.identifier.doi10.1016/j.intacc.2016.07.002
dc.identifier.urihttp://hdl.handle.net/10072/100748
dc.description.abstractWe investigate whether IFRS adoption and the extent of disclosure in a country play any role in reducing perceived corruption, after controlling for the effects of political institutions and economic development. The sample covers 104 countries over the period 2009–2011. We find strong evidence that the length of IFRS experience and the extent of disclosure are negatively related to perceived corruption in a country. We also find that relative to developed countries, developing countries benefit more from IFRS experience in lowering perceived corruption. Our results are robust to several sensitivity tests, including alternative models, alternative measures of perceived corruption, and controlling for endogeneity. Our findings are important because critics have questioned the merit of IFRS adoption by developing countries with weak institutional settings.
dc.description.peerreviewedYes
dc.languageEnglish
dc.language.isoeng
dc.publisherElsevier
dc.relation.ispartofpagefrom363
dc.relation.ispartofpageto378
dc.relation.ispartofissue3
dc.relation.ispartofjournalThe International Journal of Accounting
dc.relation.ispartofvolume51
dc.subject.fieldofresearchAccounting theory and standards
dc.subject.fieldofresearchInternational accounting
dc.subject.fieldofresearchcode350101
dc.subject.fieldofresearchcode350104
dc.titleIFRS Adoption, Extent of Disclosure, and Perceived Corruption: A Cross-Country Study
dc.typeJournal article
dc.type.descriptionC1 - Articles
dc.type.codeC - Journal Articles
dcterms.licensehttp://creativecommons.org/licenses/by-nc-nd/4.0/
dc.description.versionAccepted Manuscript (AM)
gro.rights.copyright© 2016 University of Illinois. Published by Elsevier Ltd. Licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International Licence (http://creativecommons.org/licenses/by-nc-nd/4.0/) which permits unrestricted, non-commercial use, distribution and reproduction in any medium, providing that the work is properly cited.
gro.hasfulltextFull Text
gro.griffith.authorMonem, Reza


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