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IPSAS adoption and experience favor an increase in the level of transparency, accountability, and lead to the perception of less corruption. Our results prove that transparency and accountability strengthen the impact of IPSAS on perceived corruption.
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This page is a summary of: IPSAS adoption, public governance and corruption perception in MENA and sub-Saharan Africa countries, Journal of Financial Reporting and Accounting, September 2024, Emerald,
DOI: 10.1108/jfra-12-2023-0773.
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