{"id":"https://openalex.org/W4406992046","doi":"https://doi.org/10.3390/jrfm18020067","title":"Impact of IPSAS Adoption on Governance and Corruption: A Comparative Study of Southern Europe","display_name":"Impact of IPSAS Adoption on Governance and Corruption: A Comparative Study of Southern Europe","publication_year":2025,"publication_date":"2025-01-30","ids":{"openalex":"https://openalex.org/W4406992046","doi":"https://doi.org/10.3390/jrfm18020067"},"language":"en","primary_location":{"id":"doi:10.3390/jrfm18020067","doi":"https://doi.org/10.3390/jrfm18020067","is_oa":true,"landing_page_url":"https://doi.org/10.3390/jrfm18020067","pdf_url":"https://www.mdpi.com/1911-8074/18/2/67/pdf?version=1738229417","source":{"id":"https://openalex.org/S4210217951","display_name":"Journal of risk and financial management","issn_l":"1911-8066","issn":["1911-8066","1911-8074"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["anvur-scientific","cwts-core","poland-20","vabb-shw"],"host_organization":"https://openalex.org/P4310310987","host_organization_name":"Multidisciplinary Digital Publishing Institute","host_organization_lineage":["https://openalex.org/P4310310987"],"host_organization_lineage_names":["Multidisciplinary Digital Publishing Institute"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Risk and Financial Management","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"hybrid","oa_url":"https://www.mdpi.com/1911-8074/18/2/67/pdf?version=1738229417","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5027165370","display_name":"Bassam Mohammad Maali","orcid":"https://orcid.org/0000-0001-7000-8874","observed_orcids":["https://orcid.org/0000-0001-7000-8874"]},"institutions":[{"id":"https://openalex.org/I158749337","display_name":"Princess Sumaya University for Technology","ror":"https://ror.org/01jy46q10","country_code":"JO","type":"education","lineage":["https://openalex.org/I158749337"]},{"id":"https://openalex.org/I230091363","display_name":"German Jordanian University","ror":"https://ror.org/02jgpyd84","country_code":"JO","type":"education","lineage":["https://openalex.org/I230091363"]}],"countries":["JO"],"is_corresponding":false,"raw_author_name":"Bassam Mohammad Maali","raw_affiliation_strings":["Accounting Department, King Talal School of Business Technology, Princess Sumaya University for Technology, Amman 11941, Jordan","Department of International Accounting, German Jordanian University, Amman 11180, Jordan"],"raw_orcid":"https://orcid.org/0000-0001-7000-8874","affiliations":[{"raw_affiliation_string":"Accounting Department, King Talal School of Business Technology, Princess Sumaya University for Technology, Amman 11941, Jordan","institution_ids":["https://openalex.org/I158749337"]},{"raw_affiliation_string":"Department of International Accounting, German Jordanian University, Amman 11180, Jordan","institution_ids":["https://openalex.org/I230091363"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5086571123","display_name":"Amer Morshed","orcid":"https://orcid.org/0000-0002-9756-5854","observed_orcids":["https://orcid.org/0000-0002-9756-5854"]},"institutions":[{"id":"https://openalex.org/I91633459","display_name":"Middle East University","ror":"https://ror.org/059bgad73","country_code":"JO","type":"education","lineage":["https://openalex.org/I91633459"]}],"countries":["JO"],"is_corresponding":true,"raw_author_name":"Amer Morshed","raw_affiliation_strings":["Financial and Accounting Science Department, Faculty of Business, Middle East University, Amman 11831, Jordan"],"raw_orcid":"https://orcid.org/0000-0002-9756-5854","affiliations":[{"raw_affiliation_string":"Financial and Accounting Science Department, Faculty of Business, Middle East University, Amman 11831, Jordan","institution_ids":["https://openalex.org/I91633459"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":3,"corresponding_author_ids":["https://openalex.org/A5086571123"],"corresponding_institution_ids":["https://openalex.org/I91633459"],"apc_list":{"value":1400,"currency":"CHF","value_usd":1689},"apc_paid":{"value":1400,"currency":"CHF","value_usd":1689},"fwci":19.4317,"has_fulltext":true,"cited_by_count":20,"citation_normalized_percentile":{"value":0.99465531,"is_in_top_1_percent":true,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":97,"max":100},"biblio":{"volume":"18","issue":"2","first_page":"67","last_page":"67"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11042","display_name":"Corruption and Economic Development","score":0.5259000062942505,"subfield":{"id":"https://openalex.org/subfields/3312","display_name":"Sociology and Political Science"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11042","display_name":"Corruption and Economic Development","score":0.5259000062942505,"subfield":{"id":"https://openalex.org/subfields/3312","display_name":"Sociology and Political Science"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.19920000433921814,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T12446","display_name":"Economic Growth and Fiscal Policies","score":0.065700002014637,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/ipsas-adoption","display_name":"IPSAS adoption","score":0.878000020980835},{"id":"https://openalex.org/keywords/international-public-sector-accounting-standards","display_name":"International Public Sector Accounting Standards","score":0.9160000085830688},{"id":"https://openalex.org/keywords/public-sector-accounting-reform","display_name":"public sector accounting reform","score":0.7979999780654907},{"id":"https://openalex.org/keywords/governance-quality","display_name":"governance quality","score":0.8980000019073486},{"id":"https://openalex.org/keywords/control-of-corruption","display_name":"corruption control","score":0.9509999752044678},{"id":"https://openalex.org/keywords/accrual-accounting","display_name":"accrual accounting","score":0.7680000066757202},{"id":"https://openalex.org/keywords/political-stability","display_name":"political stability","score":0.7179999947547913},{"id":"https://openalex.org/keywords/legal-system","display_name":"legal system","score":0.6579999923706055},{"id":"https://openalex.org/keywords/anti-corruption-measures","display_name":"anti-corruption measures","score":0.8899999856948853},{"id":"https://openalex.org/keywords/capacity-building","display_name":"capacity building","score":0.7480000257492065},{"id":"https://openalex.org/keywords/institutional-framework","display_name":"institutional framework","score":0.546999990940094},{"id":"https://openalex.org/keywords/spain","display_name":"Spain","score":0.6480000019073486},{"id":"https://openalex.org/keywords/portugal","display_name":"Portugal","score":1.0},{"id":"https://openalex.org/keywords/italy","display_name":"Italy","score":1.0}],"concepts":[{"id":"https://openalex.org/C39389867","wikidata":"https://www.wikidata.org/wiki/Q380767","display_name":"Corporate governance","level":2,"score":0.6658136248588562},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5574552416801453},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.5264076590538025},{"id":"https://openalex.org/C2780027415","wikidata":"https://www.wikidata.org/wiki/Q524648","display_name":"Language change","level":2,"score":0.5250232815742493},{"id":"https://openalex.org/C178550888","wikidata":"https://www.wikidata.org/wiki/Q2043282","display_name":"Business administration","level":1,"score":0.48145192861557007},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.3544704020023346},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.05606314539909363},{"id":"https://openalex.org/C142362112","wikidata":"https://www.wikidata.org/wiki/Q735","display_name":"Art","level":0,"score":0.0},{"id":"https://openalex.org/C124952713","wikidata":"https://www.wikidata.org/wiki/Q8242","display_name":"Literature","level":1,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.3390/jrfm18020067","doi":"https://doi.org/10.3390/jrfm18020067","is_oa":true,"landing_page_url":"https://doi.org/10.3390/jrfm18020067","pdf_url":"https://www.mdpi.com/1911-8074/18/2/67/pdf?version=1738229417","source":{"id":"https://openalex.org/S4210217951","display_name":"Journal of risk and financial management","issn_l":"1911-8066","issn":["1911-8066","1911-8074"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["anvur-scientific","cwts-core","poland-20","vabb-shw"],"host_organization":"https://openalex.org/P4310310987","host_organization_name":"Multidisciplinary Digital Publishing Institute","host_organization_lineage":["https://openalex.org/P4310310987"],"host_organization_lineage_names":["Multidisciplinary Digital Publishing Institute"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Risk and Financial Management","raw_type":"journal-article"},{"id":"pmh:oai:RePEc:gam:jjrfmx:v:18:y:2025:i:2:p:67-:d:1580263","doi":null,"is_oa":false,"landing_page_url":"https://www.mdpi.com/1911-8074/18/2/67/","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"}],"best_oa_location":{"id":"doi:10.3390/jrfm18020067","doi":"https://doi.org/10.3390/jrfm18020067","is_oa":true,"landing_page_url":"https://doi.org/10.3390/jrfm18020067","pdf_url":"https://www.mdpi.com/1911-8074/18/2/67/pdf?version=1738229417","source":{"id":"https://openalex.org/S4210217951","display_name":"Journal of risk and financial management","issn_l":"1911-8066","issn":["1911-8066","1911-8074"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["anvur-scientific","cwts-core","poland-20","vabb-shw"],"host_organization":"https://openalex.org/P4310310987","host_organization_name":"Multidisciplinary Digital Publishing Institute","host_organization_lineage":["https://openalex.org/P4310310987"],"host_organization_lineage_names":["Multidisciplinary Digital Publishing Institute"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Risk and Financial Management","raw_type":"journal-article"},"sustainable_development_goals":[{"score":0.9857000112533569,"id":"https://metadata.un.org/sdg/16","display_name":"Peace, justice, and strong institutions"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4406992046.pdf","grobid_xml":"https://content.openalex.org/works/W4406992046.grobid-xml"},"referenced_works_count":46,"referenced_works":["https://openalex.org/W2982244322","https://openalex.org/W2985912352","https://openalex.org/W3000174847","https://openalex.org/W3005612926","https://openalex.org/W3008778386","https://openalex.org/W3014681715","https://openalex.org/W3033681404","https://openalex.org/W3037421978","https://openalex.org/W3111942227","https://openalex.org/W3125012659","https://openalex.org/W3136952333","https://openalex.org/W3156757050","https://openalex.org/W3161131600","https://openalex.org/W3172143812","https://openalex.org/W4223443398","https://openalex.org/W4287877576","https://openalex.org/W4292572026","https://openalex.org/W4293576070","https://openalex.org/W4309000695","https://openalex.org/W4311221106","https://openalex.org/W4311809077","https://openalex.org/W4312179073","https://openalex.org/W4319441286","https://openalex.org/W4379987518","https://openalex.org/W4380302627","https://openalex.org/W4380481440","https://openalex.org/W4385747842","https://openalex.org/W4386724492","https://openalex.org/W4388765024","https://openalex.org/W4389203112","https://openalex.org/W4389471985","https://openalex.org/W4390460431","https://openalex.org/W4390539424","https://openalex.org/W4391225067","https://openalex.org/W4391617098","https://openalex.org/W4399046831","https://openalex.org/W4399134756","https://openalex.org/W4400649468","https://openalex.org/W4400651492","https://openalex.org/W4400734318","https://openalex.org/W4401981369","https://openalex.org/W4402134109","https://openalex.org/W4402454072","https://openalex.org/W4402498744","https://openalex.org/W4402558244","https://openalex.org/W4403415846"],"related_works":["https://openalex.org/W4415847705","https://openalex.org/W4414121577","https://openalex.org/W3153467306","https://openalex.org/W4402498744","https://openalex.org/W4417263343","https://openalex.org/W4403415846","https://openalex.org/W7215024096","https://openalex.org/W3200704854","https://openalex.org/W4226342909","https://openalex.org/W4413990359"],"abstract_inverted_index":{"This":[0,57,159],"study":[1,133],"examines":[2],"the":[3,80,91,99,123,126,129,136,156,161,172],"impact":[4],"that":[5,85,113,135],"International":[6],"Public":[7],"Sector":[8],"Accounting":[9],"Standards":[10],"adoption":[11],"might":[12],"have":[13],"on":[14,189],"governance":[15,48,97],"quality":[16],"and":[17,23,33,45,54,68,76,146,164],"corruption":[18,44],"control":[19],"in":[20,42,90,122,154],"Spain,":[21,94],"Portugal,":[22,115],"Italy.":[24],"IPSAS":[25,87,157,183],"was":[26],"designed":[27],"to":[28,36,186],"globally":[29],"enhance":[30],"public":[31,191],"transparency":[32],"accountability":[34],"thanks":[35],"accrual":[37],"accounting.":[38],"However,":[39],"its":[40],"effectiveness":[41],"fighting":[43],"steering":[46],"better":[47],"has":[49],"varied":[50],"across":[51],"institutional":[52,100,176],"contexts":[53],"implementation":[55],"phases.":[56],"paper":[58],"examines,":[59],"using":[60],"partial":[61],"least":[62],"squares":[63],"structural":[64],"equation":[65],"modeling":[66],"(PLS-SEM)":[67],"comparative":[69],"analysis,":[70],"how":[71],"legal":[72,137],"systems,":[73],"political":[74,147],"stability,":[75,148],"anti-corruption":[77],"measures":[78],"mediate":[79],"relationship.":[81],"The":[82,132],"results":[83],"indicate":[84],"full":[86],"adoption,":[88,110,184],"as":[89,112,178],"case":[92],"of":[93,125],"significantly":[95],"enhances":[96],"if":[98],"framework":[101],"is":[102,149],"solid":[103],"and,":[104],"by":[105,114],"extension,":[106],"reduces":[107],"corruption.":[108],"Partial":[109],"such":[111],"exposes":[116],"moderate":[117],"improvements,":[118],"but":[119],"Italy,":[120],"still":[121],"preparation":[124],"process,":[127],"shows":[128],"poorest":[130],"result.":[131],"identifies":[134],"system,":[138],"along":[139],"with":[140],"complementary":[141],"reforms":[142],"like":[143],"capacity":[144],"building":[145],"a":[150,179],"very":[151],"crucial":[152],"factor":[153],"enhancing":[155],"impact.":[158],"covers":[160],"evidential":[162],"gaps":[163],"provides":[165],"actionable":[166],"insights":[167],"for":[168,182],"policymakers,":[169],"while":[170],"at":[171],"same":[173],"time":[174],"underlining":[175],"strength":[177],"key":[180],"driver":[181],"contributing":[185],"broader":[187],"discussions":[188],"advancing":[190],"sector":[192],"accounting":[193],"reforms.":[194]},"counts_by_year":[{"year":2026,"cited_by_count":15},{"year":2025,"cited_by_count":5}],"updated_date":"2026-11-07T11:25:07.637180","created_date":"2025-01-31T00:00:00"}
