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This paper investigates to what extent public sector entities (PSEs) in developing countries (DCs) are compliant with IPSAS and examines the impact of the socioeconomic and politico-administrative environment on this compliance during the period 2015–2018.

This research develops a self-constructed checklist consisting of 116 disclosure items from five accrual-based IPSAS (IPSASs, 1, 2, 3, 14 and 24) and applies panel regressions for a sample of 500 entity-year observations of 125 PSEs.

The study results show a high level of disparity in the degree of compliance with IPSAS amongst DCs' governments, with an overall average level of 61%. They reveal that compliance with IPSAS is positively influenced by the level of citizen wealth, government political culture (degree of government openness) and the quality of public administration, whereas jurisdiction size, government financial condition and political competition are non-significant factors.

This research provides researchers and practitioners with a comprehensive framework for understanding the extent of New Public Management reforms in DCs with a focus on International Public Sector Accounting Standards implementation. It might assist policymakers in their accounting strategies and might be a signal for DCs with low compliance to tap lessons from governments with successful experience of IPSAS adoption.

Focusing on DCs' context, this paper brings new insights into the analysis of socioeconomic and politico-administrative incentives for government compliance with IPSAS. It is the first to investigate the impact of citizen wealth and political competition on IPSAS disclosures.

The current study investigates the impact of directors' attributes on the extent of compliance with International Financial Reporting Standards (IFRS) fair value disclosure requirements. The attributes investigated include directors' human capital (accounting qualification) and social capital (political association), directors' share ownership and the power distance between the chief executive officer (CEO) and the rest of the board members.

The study uses disclosure analysis to measure the extent of compliance with the fair value disclosure requirements of IFRS. Ordinary least squares (OLS) regression is used to test the relationship between the disclosure score and directors' attributes. Data were collected from the annual reports and websites of the sample companies.

Contrary to conventional belief, this study's findings suggest that directors' social capital and the power distance between the CEO and the rest of the board act as more powerful factors than directors' human capital in explaining corporate mandatory disclosure. Specifically, the results indicate that powerful actors form a dominant coalition and co-opt influential constituents from the institutional domain to neutralize the effect of legal coercion and the accounting expertise of board members and Big Four audit firms on the extent of compliance with institutional (fair value) rules.

This study utilizes Oliver's (1991) framework of strategic response to institutional processes in the Bangladeshi context. Although the study provides new insights into corporate disclosure practices, findings are not generalizable due to different institutional settings in different countries. Therefore, future studies could replicate the approach in different institutional settings.

The findings of this study will be of interest to the International Accounting Standards Board (IASB) as it focuses on a developing country that has adopted IFRS 13 and other fair value-related standards relatively recently.

The disclosure analysis contained in this study represents the first comprehensive analysis of the extent of compliance with the fair value disclosure requirements of IFRS. Furthermore, this study considers the impact of directors' social capital and finds that it is a more powerful determinant of the extent of compliance with IFRS as compared to human capital.

The concept of compliance is in danger of becoming obsolete as a result of its generalization and overuse. This paper aims to refine the concept of a culture of compliance and its effective implementation in association with financial regulations, in line with the societal expectations of compliance.

This paper begins by assessing the watershed reconception of compliance in light of the Global Financial Crisis of 2008 (GFC). The influence of financial incentivization and structural weakness is highlighted above all. Recommendations focusing on the significance of the corporate context are made from this and viewed in relation to the growing relevance of compliance in regulating cyberspace.

Individuals and their decision-making are heavily influenced by the culture of their environment. Clearly, defining the values behind regulations encourages employees to follow the rules based on the principles that underlie them rather than out of fear of punishment, risk aversion or a sense of the “tick-box” duty. This contributes to the longevity of healthy compliance rather than a compliance fatigue.

By casting a look back at the development of compliance, the modern social expectations of compliance can be elucidated and, in turn, translated into mechanisms for corporations to effectively use. The literature on compliance has grown substantially but often limits itself to commentaries on the history of non-compliance or sector-based investigations. Hinged between the past and future of compliance, this study contributes to bridging a considerable gap in the literature by using a wider lens and positive redefinition of compliance.

The Ireland-Northern Ireland Protocol has been one of the most contentious aspects of the EU-UK post-Brexit trade relationship. By requiring the UK to comply with EU customs and internal market rules in relation to Northern Ireland (NI), the Protocol has created a hybrid trade regime where NI is subject to multiple, overlapping and often conflicting rules. This paper aims to examine one area in which this hybridity manifests itself. It focusses on the interplay between the Protocol and post-Brexit UK trade agreements. It examines potential areas of conflict between Protocol obligations and obligations derived from UK trade agreements. In doing so, it sheds light on the extent to which compliance with the Protocol may undermine NI’s ability to export and import goods under the preferential terms negotiated under UK trade agreements. It further discusses the consequences of these incompatibilities between the Protocol and these agreements for NI and, more widely, the functioning of the UK internal market as whole.

Doctrinal legal research

The paper examines potential areas of conflict between Protocol obligations and obligations derived from UK trade agreements. In doing so, it sheds light on the extent to which compliance with the Protocol may undermine NI’s ability to export and import goods under the preferential terms negotiated under UK trade agreements. It further discusses the consequences of these incompatibilities between the Protocol and these agreements for NI and, more widely, the functioning of the UK internal market as whole.

To the best of the authors’ knowledge this is the first paper carrying out a comprehensive legal analysis of the interaction and potential conflicts between the Protocol on Ireland-Northern Ireland and the UK’s post Brexit trade agreements.

This investigation serves a dual purpose: providing preliminary results and serving as a pilot study to confirm the viability of the hypotheses advanced towards a full-scale study. This paper aims to present the preliminary findings of an investigation that explored the constructs of personality traits and situational crime prevention theory (SCPT) as antecedents to social cognitive determinants (attitude, perceived behavioural control and subjective norms using the theory of planned behaviour [TPB] framing) and how these elements subsequently estimate compliant information security behaviour. Moreover, this paper delves into the contrasting influences of light and dark personality traits on insider information security compliance.

A cross-sectional survey was conducted to study SCPT measures and the personality factors dyad using a diverse but limited sample (n = 82).

There were ten significant direct relationships between SCPT factors and personality traits related to the components of the TPB. Seventeen hypotheses were not supported. However, these findings highlight the complexity of the topic under study.

Understanding individual differences within the compliance model could be used for custom training protocols, employee selection, assignment and specific types of information security interventions.

There is a scarcity of studies considering the effects of situational and personality factors, specifically the dark versus light triad of personality traits within the information security domain. Therefore, this preliminary result provides early insight that could guide further studies. This research could have important implications for organisations at risk of insider attacks.

This paper analyses the establishment and evolution of a public oversight body (POB) – the Egyptian Audit Oversight Unit (AOU) – and its implications for local auditing firms and practices.

Primary data were gathered from 34 semi-structured interviews (including follow-up ones) between 2014 and 2020. Secondary data was obtained through publicly available documents and internal memos. Drawing on Debord's (1967) Society of the Spectacle, the insights focus on the POB's conception, materialisation and evolution in a context characterised by weak regulatory structures.

Through a series of acts, the findings reveal how the AOU first accepted the image of “international best practice” oversight (the “metaphorical”), followed by the construction of the local structure and décor replicating a United States (US) style POB archetype (the “transformational”) by primarily relying on visible processes/procedures. Yet, these mechanisms emphasised the spectacular nature of oversight, with little improvement for practice and limiting itself to “cracking down” on smaller local firms. A final stage (the “performative”) reveals how the AOU seeks to expand its activities beyond its original mandate without challenging the image-driven nature of its oversight.

The paper offers two key contributions. First, it reveals how actors, through a combination of symbolic and tangible measures, create a new performative reality of public oversight. Second, it advocates Debord's “spectacle” to complement other theoretical lenses, with a view to illuminating the materialisation stages that bridge the gap between proclaimed oversight policies and actual practices (including conscious and unconscious omissions) within a given political economy context.

The Regulatory Technology (RegTech) is said to be the use of information technology for regulatory monitoring, reporting and compliance. It is used to solve regulatory and compliance issues more effectively and efficiently. Regulators with the digitization of regulation and datafication of processes would get empowered to manage volumes of data. RegTech would assist them in understanding innovative products, transactions, risks, reporting and any market manipulation activities in real time. For successful use of RegTech, the regulatory framework of a country should be comprehensive to address issues that may arise in the use of RegTech. Thus, the purpose of this article is to analyze the adequacy of the Saudi Arabian legal framework to address RegTech adoption.

The researcher using logical analysis method analyzed the available laws and interpreted the law to see the applicability and the adequacy of laws to regulate the use of RegTech in Saudi Arabia. The content analysis was also used in this research to analyze the literature. This analysis helped to explain the available literature on the research topic and its relevancy and the gap in literature.

The analysis using the logical and content methodologies shows that Saudi Arabia has general law to address some of the issues that might arise in the adoption of RegTech. Nonetheless, amending some of the existing laws or introducing guidelines could help better uplift of RegTech and similar technologies in Saudi Arabia.

As businesses and regulatory authorities embrace technology for better and efficient delivery of services and products in Saudi Arabia, the research is timely to analyze the adequacy of the laws in Saudi Arabia for adoption of RegTech. In the use of RegTech, issues related to privacy, due diligence, accountability and transparency could arise, however, there is a dearth of literature in these areas relating to technology adoption.

The purpose of this research is to study how compliance evaluation becomes performed in practice. Compliance evaluation is a common practice among organizations that need to evaluate their posture against a set of criteria (e.g. a standard, legislative framework and “best practices”). The results of these evaluations have significant importance for organizations, especially in the context of information security and continuity. The author argues that how these evaluations become performed is not merely a “social” activity but shaped by the materiality of the evaluation criteria

The authors adopt a sociomaterial practice-based view to study the compliance evaluation through in situ participant observations from compliance evaluation workshops to evaluate organizational compliance against a information security and business continuity criteria. The empirical material was analyzed to construct vignettes that serve to illustrate the practice of compliance evaluation.

The research analysis shows how the information security and business continuity criteria themselves partake in the compliance evaluations by operating through (ventriloqually) the evaluators on three strata: the material, the textual and the structural. The author also provides a conceptualization of a hybrid agency.

This research contributes to lack of studies on the organizational-level compliance. Further, the research is an original contribution to information security and business continuity management by focusing on the practices of compliance evaluation. Further, the research has theoretical novelty by adopting the ventriloqual agency as a hybrid agency to study the sociomateriality of a phenomenon.

Firms are accountable for upholding worker rights and well-being in their supply base. The authors unpack the evolution in lead firm thinking and practice about how to assure labor conditions at suppliers.

The authors conducted interviews with the social sustainability leaders at 22 global corporations (“lead firms”) and their sustainability consultants to understand how they think about, and enact efforts, to support labor in their supply base. The authors complement this with an analysis of stated practice in proprietary supplier codes of conduct for the manufacturing and extractive-related firms in the S&P 500 and FTSE 350.

The authors’ interviews suggest firms follow two distinct and cumulative approaches: a transactional-based approach leveraging collective buyer power to enforce supplier compliance and a relational-based approach focused on mutual capacity building between lead (buyer) firms and their suppliers. The authors also see the emergence, in a small subset of firms, of a bottom-up approach that recognizes supplier workers as rights-holders and empowers them to understand and claim their rights.

The authors identify systematic convergence in supplier codes of conduct. While the transactional and relational approaches are well documented in the supply chain social sustainability literature, the rights-holder approach is not. Its emergence presents an important complement to the other approaches and enables a broader recognition of human rights, and the duty of Western firms to assure those rights.