Determinants of full IFRS adoption
by Rahma Ben Salem; Salma Damak-Ayadi; Malek Saïhi
International Journal of Managerial and Financial Accounting (IJMFA), Vol. 9, No. 2, 2017

Abstract: This paper aimed to identify the factors that influence the adoption of IASB standards. We develop a model of environmental factors that lead countries to migrate towards a full adoption strategy. This model is tested empirically using a sample of 101 countries ranked according to different standardisation strategies. Using multinomial logistic regression, the findings show that Anglo-Saxon colonisation, Christianity, the presence of the Big 4 auditing firms in the countries and the belongingness to the European continent or to North America promote the full adoption of these standards, whereas the degree of economic providers' fulfilment with IFRS standards, as well as the level of economic development lead to the opposite effect on IFRS adoption.

Online publication date: Mon, 26-Jun-2017

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