Abstract International financial reporting standards (IFRS) have been widely adopted around the world. However, while there is a lot of evidence on the economic consequences of IFRS adoption (e.g. foreign direct investments; development of financial markets; financial accounting quality; access to capital; and stock market liquidity), especially at the firm-level, few studies examine the national factors that may impede or facilitate the adoption of IFRS at the country-level. This paper seeks to make two new contributions to the extant international accounting literature by examining the influence of national corruption on the (i) speed and (ii) extent of IFRS adoption around the world. Relying on Rogers’s (1962) theory on diffusions of innovation (i.e. Early Adopters, Early Majority, Late Majority, and Laggards), this study uses data relating to 89 non-European Union countries over the 2003–2014 period. Our proposition is based on theoretical and empirical evidence that suggests that country-level IFRS adoption decisions are a function of a country’s institutional environment, including the level of corruption. The findings show that the level (control) of corruption is negatively (positively) associated with a country’s (i) speed and (ii) extent of IFRS adoption.

中文翻译：

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扩散理论、国家腐败和国际财务报告准则在世界范围内的采用

摘要 国际财务报告准则（IFRS）已在世界范围内广泛采用。然而，虽然有大量证据表明采用 IFRS 的经济后果（例如外国直接投资；金融市场的发展；财务会计质量；获得资本；以及股票市场流动性），特别是在公司层面，很少有研究检查可能阻碍或促进在国家层面采用 IFRS 的国家因素。本文旨在通过研究国家腐败对 (i) 国际财务报告准则采用速度和 (ii) 程度的影响，为现存的国际会计文献做出两项新贡献。依靠 Rogers (1962) 关于创新扩散的理论（即早期采用者、早期多数、晚期多数和落后者），本研究使用了 2003 年至 2014 年期间 89 个非欧盟国家的数据。我们的提议基于理论和经验证据，这些证据表明国家层面的 IFRS 采纳决策是一个国家制度环境的函数，包括腐败程度。调查结果表明，腐败的水平（控制）与一个国家的（i）速度和（ii）IFRS采用程度呈负（正）相关。