Abstract
This study examines the factors shaping the choices of countries in the Middle East and North Africa (MENA) region in adopting International Financial Reporting Standards (IFRS), using a neo-institutional isomorphism framework. Analysing data from 19 countries spanning two decades (1996–2015) and comprising 380 country-year observations, this research reveals that internal coercive and mimetic institutional pressures are key influencers behind IFRS adoption in the region. Specifically, governance quality improvement and openness to international trade emerge as crucial determinants. This highlights the predominant role of social and political contexts over economic motivations in driving IFRS adoption in the MENA region. Furthermore, the findings indicate that foreign aid and internal accounting have minimal impact on IFRS adoption in the region.
More Information
Divisions: | Leeds Business School |
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Status: | In Press |
Publisher: | Elsevier |
Uncontrolled Keywords: | International Accounting; Financial reporting; IFRS adoption; Institutional Isomorphic Pressure; Neo-Institutional Approach; MENA region; 1501 Accounting, Auditing and Accountability; 1599 Other Commerce, Management, Tourism and Services; Accounting; 3501 Accounting, auditing and accountability |
SWORD Depositor: | Symplectic |
Depositing User (symplectic) | Deposited by Mann, Elizabeth |
Date Deposited: | 25 Jul 2024 10:37 |
Last Modified: | 26 Jul 2024 19:50 |
Item Type: | Article |
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