The Implementation of IPSAS to Mitigate Corruption Risk: Evidence from Developing and Developed Countries in Asia

Adhi, Arief Surya and , Dr. Banu Witono, S.E., M.Si., Ak. CA (2026) The Implementation of IPSAS to Mitigate Corruption Risk: Evidence from Developing and Developed Countries in Asia. Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

This study looks at them from a different angle, how IPSAS adoption affects the mitigation of corruption. This adds new information to the academics and practitioners about how well International Public Sector Accounting Standards systems work and how to make sure that everyone follows the same public sector accounting rules around the world, especially in Asia. The study examines a sample of 35 nations from the Asian continent between 2013 and 2023, generating a panel data collection that enables the use of an international comparative methodology and divides it into developed and developing countries. Agency theory and Institutional theory used on this research as grand theory and supporting theory. The limitations of this study include the potential for analysis to be expanded to encompass regional and local governments. Second, there are recommendations for both qualitative and quantitative approaches. Third, more focus should be placed on the conceptual framework's execution. In terms of practical practical implications, this article helps standard-setters and policymakers by outlining the problems and obstacles preventing IPSAS from being widely adopted in other nations and suggesting solutions. Novelty of this study are with a larger sample size, this study's unique analytical framework integrates agency theory and institutional theory to analyze IPSAS policy in Asia so the governments can create accrual-basis systems, implement public-sector accounting reforms, or adopt IPSAS. The results give regulators and politicians empirical support for their efforts to implement IPSAS and achieve worldwide governmental accounting harmonization, particularly in developing nations.

Item Type:	Thesis (Skripsi)
Uncontrolled Keywords:	IPSAS, Corruption, Risk, Asia, Developing Country, Developed Country.
Subjects:	H Social Sciences > HD Management, Business and Labor H Social Sciences > HF Commerce > Accounting H Social Sciences > HG Finance
Divisions:	Fakultas Ekonomi dan Bisnis > S1 Akuntansi
Depositing User:	ARIEF SURYA ADHI
Date Deposited:	16 May 2026 03:43
Last Modified:	16 May 2026 03:43
URI:	http://eprints.ums.ac.id/id/eprint/145431

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