Authors: Rahma Ben Salem; Salma Damak-Ayadi; Malek Saïhi
Addresses: ISIG Kairouan, ISCAE, LIGUE LR99ES24, University of Manouba, Campus Universitaire, Manouba 2010, Tunisia ' IHEC Carthage, ISCAE, LIGUE LR99ES24, University of Manouba, Campus Universitaire, Manouba 2010, Tunisia ' IHEC Carthage, Department of Finance, FSEGT, LIFE, University of Tunis El Manar, Tunisia
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.
Keywords: accounting systems; adoption; Anglo-Saxon colonisation; Big 4; Christianity; culture; economic development; economic providers; European continent; IASB; IFRS; North America; standardisation strategies.
International Journal of Managerial and Financial Accounting, 2017 Vol.9 No.2, pp.105 - 123
Available online: 20 Jun 2017 *Full-text access for editors Access for subscribers Purchase this article Comment on this article