International Public Sector Accounting Standards Adoption and Financial Reporting Quality in Fragile States: Evidence from Somalia’s Public Sector
This study utilizes survey data from Somalia's public sector to demonstrate that while political support and resource availability significantly enhance financial reporting quality, institutional capacity may initially cause disruption and technical training shows no direct impact, all within a framework of "profound decoupling" that explains the gap between formal IPSAS compliance and operational reality in fragile states.