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International Financial Reporting Standards adoption strategies effects on supply chain management, corruption and accounting quality: international evidence

The empirical literature on the effects of International Financial Reporting Standards (IFRS) adoption strategies on supply chain management and accounting quality focuses on more IFRS enforcement strategy. Limited studies have, in particular, examined IFRS modification strategy in relationship with...

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Main Authors: Alhammad, Abdullah Hammad, Abdullah Atqa, Asna, Abdul Latiff, Ahmed Razman, Wan Ngah, Wan Azman Saini
Format: Article
Language:English
Published: ExcelingTech Publishers 2020
Online Access:http://psasir.upm.edu.my/id/eprint/89430/1/CHAIN.pdf
http://psasir.upm.edu.my/id/eprint/89430/
http://www.ojs.excelingtech.co.uk/index.php/IJSCM/article/view/4343
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spelling my.upm.eprints.894302021-08-19T09:37:17Z http://psasir.upm.edu.my/id/eprint/89430/ International Financial Reporting Standards adoption strategies effects on supply chain management, corruption and accounting quality: international evidence Alhammad, Abdullah Hammad Abdullah Atqa, Asna Abdul Latiff, Ahmed Razman Wan Ngah, Wan Azman Saini The empirical literature on the effects of International Financial Reporting Standards (IFRS) adoption strategies on supply chain management and 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 (?1 = 0.190, p < 0.001) and (?2 = 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 by consdring the SCM, improves in accounting quality more than IFRS adoption strategies. These findings provide flesh insights to stakeholders and contribute to accounting quality literature. ExcelingTech Publishers 2020 Article PeerReviewed text en http://psasir.upm.edu.my/id/eprint/89430/1/CHAIN.pdf Alhammad, Abdullah Hammad and Abdullah Atqa, Asna and Abdul Latiff, Ahmed Razman and Wan Ngah, Wan Azman Saini (2020) International Financial Reporting Standards adoption strategies effects on supply chain management, corruption and accounting quality: international evidence. International Journal of Supply Chain Management, 9 (1). 962 - 970. ISSN 2051-3771; ESSN: 2050-7399 http://www.ojs.excelingtech.co.uk/index.php/IJSCM/article/view/4343
institution Universiti Putra Malaysia
building UPM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Putra Malaysia
content_source UPM Institutional Repository
url_provider http://psasir.upm.edu.my/
language English
description The empirical literature on the effects of International Financial Reporting Standards (IFRS) adoption strategies on supply chain management and 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 (?1 = 0.190, p < 0.001) and (?2 = 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 by consdring the SCM, improves in accounting quality more than IFRS adoption strategies. These findings provide flesh insights to stakeholders and contribute to accounting quality literature.
format Article
author Alhammad, Abdullah Hammad
Abdullah Atqa, Asna
Abdul Latiff, Ahmed Razman
Wan Ngah, Wan Azman Saini
spellingShingle Alhammad, Abdullah Hammad
Abdullah Atqa, Asna
Abdul Latiff, Ahmed Razman
Wan Ngah, Wan Azman Saini
International Financial Reporting Standards adoption strategies effects on supply chain management, corruption and accounting quality: international evidence
author_facet Alhammad, Abdullah Hammad
Abdullah Atqa, Asna
Abdul Latiff, Ahmed Razman
Wan Ngah, Wan Azman Saini
author_sort Alhammad, Abdullah Hammad
title International Financial Reporting Standards adoption strategies effects on supply chain management, corruption and accounting quality: international evidence
title_short International Financial Reporting Standards adoption strategies effects on supply chain management, corruption and accounting quality: international evidence
title_full International Financial Reporting Standards adoption strategies effects on supply chain management, corruption and accounting quality: international evidence
title_fullStr International Financial Reporting Standards adoption strategies effects on supply chain management, corruption and accounting quality: international evidence
title_full_unstemmed International Financial Reporting Standards adoption strategies effects on supply chain management, corruption and accounting quality: international evidence
title_sort international financial reporting standards adoption strategies effects on supply chain management, corruption and accounting quality: international evidence
publisher ExcelingTech Publishers
publishDate 2020
url http://psasir.upm.edu.my/id/eprint/89430/1/CHAIN.pdf
http://psasir.upm.edu.my/id/eprint/89430/
http://www.ojs.excelingtech.co.uk/index.php/IJSCM/article/view/4343
_version_ 1709669013324300288
score 13.211869

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