...Eric Kwaku Attefah; Augusta Ferreira; Patrícia Gomes Purpose This study aims to investigate whether contextual and institutional factors influence the levels of IPSAS compliance by local government entities in Ghana, combining the contingency model and the public accountability theory. Design...

... The empirical findings indicate that increased regulatory enforcement has a significant impact on continuing disclosure compliance. We find increased enforcement has no impact on issuers that already have a higher probability of being monitored by federal regulators. We also find that an increase in continuing...

...Pierre Donatella Purpose The purpose of this article is to examine whether, and if so, to what extent, noncoercive isomorphism determines mandatory disclosure compliance at a later stage of an accounting reform. Design/methodology/approach The analysis of compliance is based on data from 289...