Adoption strategies, corruption and accounting quality: international evidence / Abdullah Hammad Alhammad … [et al.]

The empirical literature on the effects of IFRS adoption strategies on accounting quality focuses on more IFRS enforcement strategy. Limited studies have, in particular, examined IFRS modification strategy in relationship with accounting quality. In this regard, this paper investigates the impacts o...

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Main Authors: Alhammad, Abdullah Hammad, Abdullah Atqa, Asna, Abdul Latiff, Ahmed Razman, Wan Ngah, Wan Azman Saini
Format: Book Section
Language:English
Published: Faculty of Accountancy 2019
Subjects:
Online Access:http://ir.uitm.edu.my/id/eprint/43913/1/43913.pdf
http://ir.uitm.edu.my/id/eprint/43913/
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spelling my.uitm.ir.439132021-03-24T15:32:07Z http://ir.uitm.edu.my/id/eprint/43913/ Adoption strategies, corruption and accounting quality: international evidence / Abdullah Hammad Alhammad … [et al.] Alhammad, Abdullah Hammad Abdullah Atqa, Asna Abdul Latiff, Ahmed Razman Wan Ngah, Wan Azman Saini Management. Industrial Management Accounting. Bookkeeping The empirical literature on the effects of IFRS adoption strategies on accounting quality focuses on more IFRS enforcement strategy. Limited studies have, in particular, examined IFRS modification strategy in relationship with accounting quality. In this regard, this paper investigates the impacts of different IFRS adoption strategies on accounting quality. The mediating effect of control of corruption on the relation between different IFRS adoption strategies on accounting quality is also examined. The paper uses the two step system GMM estimator with a sample of 35 countries for the periods that span from 2013 to 2017. The findings reveal that different IFRS adoption strategies have significant influences on accounting quality. The different IFRS adoption strategies, namely enforcement and modification are positively associated with accounting quality with measure of timely loss recognition (β1 = 0.190, p < 0.001) and (β2 = 0.189, p < 0.001), respectively. These findings are consistent with the prior studies. The findings underline the importance of distinction between different IFRS adoption strategies. Furthermore, control of corruption is found to mediate the associations between different IFRS adoption strategies and quality of accounting, indicating accounting quality is related to control of corruption, which in turn is affected by both IFRS enforcement and modification strategies. Additionally, the accounting quality is strongly improved by IFRS enforcement and modification through the control of corruption as mediation. This implies that the control of corruption in a given nation improves in accounting quality more than IFRS adoption strategies. These findings provide flesh insights to stakeholders and contribute to accounting quality literature. Faculty of Accountancy 2019 Book Section PeerReviewed text en http://ir.uitm.edu.my/id/eprint/43913/1/43913.pdf Alhammad, Abdullah Hammad and Abdullah Atqa, Asna and Abdul Latiff, Ahmed Razman and Wan Ngah, Wan Azman Saini (2019) Adoption strategies, corruption and accounting quality: international evidence / Abdullah Hammad Alhammad … [et al.]. In: ICAM2019 – International Conference on Accounting and Management. Faculty of Accountancy, Universiti Teknologi MARA Puncak Alam, Selangor, p. 73. ISBN 978-967-17038-0-9
institution Universiti Teknologi Mara
building Tun Abdul Razak Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Teknologi Mara
content_source UiTM Institutional Repository
url_provider http://ir.uitm.edu.my/
language English
topic Management. Industrial Management
Accounting. Bookkeeping
spellingShingle Management. Industrial Management
Accounting. Bookkeeping
Alhammad, Abdullah Hammad
Abdullah Atqa, Asna
Abdul Latiff, Ahmed Razman
Wan Ngah, Wan Azman Saini
Adoption strategies, corruption and accounting quality: international evidence / Abdullah Hammad Alhammad … [et al.]
description The empirical literature on the effects of IFRS adoption strategies on accounting quality focuses on more IFRS enforcement strategy. Limited studies have, in particular, examined IFRS modification strategy in relationship with accounting quality. In this regard, this paper investigates the impacts of different IFRS adoption strategies on accounting quality. The mediating effect of control of corruption on the relation between different IFRS adoption strategies on accounting quality is also examined. The paper uses the two step system GMM estimator with a sample of 35 countries for the periods that span from 2013 to 2017. The findings reveal that different IFRS adoption strategies have significant influences on accounting quality. The different IFRS adoption strategies, namely enforcement and modification are positively associated with accounting quality with measure of timely loss recognition (β1 = 0.190, p < 0.001) and (β2 = 0.189, p < 0.001), respectively. These findings are consistent with the prior studies. The findings underline the importance of distinction between different IFRS adoption strategies. Furthermore, control of corruption is found to mediate the associations between different IFRS adoption strategies and quality of accounting, indicating accounting quality is related to control of corruption, which in turn is affected by both IFRS enforcement and modification strategies. Additionally, the accounting quality is strongly improved by IFRS enforcement and modification through the control of corruption as mediation. This implies that the control of corruption in a given nation improves in accounting quality more than IFRS adoption strategies. These findings provide flesh insights to stakeholders and contribute to accounting quality literature.
format Book Section
author Alhammad, Abdullah Hammad
Abdullah Atqa, Asna
Abdul Latiff, Ahmed Razman
Wan Ngah, Wan Azman Saini
author_facet Alhammad, Abdullah Hammad
Abdullah Atqa, Asna
Abdul Latiff, Ahmed Razman
Wan Ngah, Wan Azman Saini
author_sort Alhammad, Abdullah Hammad
title Adoption strategies, corruption and accounting quality: international evidence / Abdullah Hammad Alhammad … [et al.]
title_short Adoption strategies, corruption and accounting quality: international evidence / Abdullah Hammad Alhammad … [et al.]
title_full Adoption strategies, corruption and accounting quality: international evidence / Abdullah Hammad Alhammad … [et al.]
title_fullStr Adoption strategies, corruption and accounting quality: international evidence / Abdullah Hammad Alhammad … [et al.]
title_full_unstemmed Adoption strategies, corruption and accounting quality: international evidence / Abdullah Hammad Alhammad … [et al.]
title_sort adoption strategies, corruption and accounting quality: international evidence / abdullah hammad alhammad … [et al.]
publisher Faculty of Accountancy
publishDate 2019
url http://ir.uitm.edu.my/id/eprint/43913/1/43913.pdf
http://ir.uitm.edu.my/id/eprint/43913/
_version_ 1695534723798925312
score 13.211869