Does IPSAS adoption reduce corruption’s level? New evidence from ODA beneficiary countries

Mounira Hamed-Sidhom is an Associate Professor of Accounting at the Faculty of Economic Sciences and Management, (University of Tunis El Manar, Tunisia) with more than 20 years of academic experience. Her research interests are focused on, but not limited to financial reporting, voluntary disclosures, Islamic accounting, corporate governance and taxation. She is the Head of master research in accounting at the Faculty of Economic Sciences and Management of Tunisia. She has supervised several PhD theses and has been an external examiner for a large number of PhD students. She is currently member of the National Board of Examiners in charge of recruiting faculty members at the rank of Assistant Professor in accounting and finance. She is a member of the National Public Accounting Standards Council, a Tunisian public body that has complete responsibility for development and improvement of the public sector standards in line with IPSAS. She is also the president of the Tunisian Association of Studies In Accounting, Finance And Taxation. She is the chair of the International Conference CRAFT2019 “Contemporary Research on International Accounting, Finance And Taxation” She is recently a guest editor of the special issue « The integrated reporting and corporate social responsibility; a new trend for the Journal of Financial Reporting and Accounting.

Yosra Hkiri is a PhD Student in accounting at the Faculty of Economic Sciences and Management, (University of Tunis El Manar, Tunisia).

Ahmed Boussaidi is a PhD Student in accounting at the Faculty of Economic Sciences and Management, (University of Tunis El Manar, Tunisia).