非洲审计和财务报告标准的体制结构和力度

IF 3.2 Q1 BUSINESS, FINANCE Journal of Accounting in Emerging Economies Pub Date : 2022-12-19 DOI:10.1108/jaee-02-2022-0066
Vincent Adela, Mac Junior Abeka, G. Tackie, Comfort Ama Akorfa Anipa, Deborah Esi Gyanba Mbir, Cornelius Adorm-Takyi
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引用次数: 2

摘要

本文的目的是研究制度结构对审计和财务报告准则强度的影响。本文采用了2000-2018年期间36个非洲国家的面板数据。系统广义矩法(SGMM)被用来估计在非洲的制度结构和审计和财务报告标准的强度之间的关系。本文的研究结果表明,制度结构与审计和财务报告准则的强度之间存在统计学上显著的正相关关系。作为进一步分析,研究发现,制度结构与审计和财务报告标准强度之间的关系,普通法会计传统的经济体比大陆法系起源的经济体更强。本文对努力全面采用和实施审计和财务报告准则的国家具有重要意义。这种努力必须从在这些国家建立强有力的体制结构开始。原创性/价值本研究提出了非洲制度结构对审计和财务报告准则强度影响的第一个实证面板数据证据。此外,本研究采用的方法可以被认为是有效的,可以在其他地区检验这一现象,或者可以作为该地区未来研究的指导模型。
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Institutional structures and strength of auditing and financial reporting standards in Africa
PurposeThe purpose of this paper is to investigate the effect of institutional structures on the strength of auditing and financial reporting standards.Design/methodology/approachThis paper employs a panel data of 36 African countries over the period 2000–2018. System generalised method of moments (SGMM) was employed to estimate the relationship between institutional structures and the strength of auditing and financial reporting standards in Africa.FindingsThe findings of this paper indicate a positive and statistically significant relationship between institutional structures and the strength of auditing and financial reporting standards. As a further analysis, the study finds that the relationship between institutional structures and the strength of auditing and financial reporting standards is stronger for economies with common-law accounting traditions than those with civil-law origin.Practical implicationsThe paper has important implications for countries striving to adopt and implement auditing and financial reporting standards fully. Such efforts must begin with establishing strong institutional structures in those countries.Originality/valueThis study presents the first empirical panel data evidence on the effect of institutional structures on the strength of auditing and financial reporting standards in Africa. Further, the methodology employed in this study can be regarded as effective in testing the phenomenon in other regions, or it can be employed as a guiding model for future research in the area.
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来源期刊
CiteScore
5.80
自引率
13.00%
发文量
38
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