Browsing by Author "NYAMUDZANGA, Rudo"

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    Perceptions of the Influence of Corporate Governance on IFRS Compliance among Publicly Listed Companies in Botswana
    (2026) NYAMUDZANGA, Rudo
    This study examined professionals’ perceptions regarding the influence of corporate governance mechanisms on International Financial Reporting Standards (IFRS) compliance among publicly listed companies in Botswana. Although IFRS has been widely adopted to enhance financial transparency, accountability, and comparability, concerns remain regarding the extent to which organisations effectively comply with reporting requirements, particularly within emerging market environments. The study adopted a perception-based approach to explore how professionals involved in governance and financial reporting perceive the relationship between corporate governance mechanisms and IFRS compliance. A quantitative research design was employed using a structured questionnaire administered to 252 respondents drawn from publicly listed companies on the Botswana Stock Exchange. Respondents included accountants, auditors, finance managers, board members, audit committee members, chief executive officers, and other governance related personnel. The unit of analysis was the individual respondent rather than the company. Purposive and convenience sampling techniques were used to select respondents with relevant governance and financial reporting experience. Data were analysed primarily using descriptive statistical techniques appropriate for categorical and ordinal perception-based data. IFRS compliance was assessed through respondents’ perceptions rather than through objective financial statement analysis or a validated compliance index. While the study examined perceived IFRS compliance broadly, IFRS 9, IFRS 15, IFRS 16, and IFRS 17 were included as representative proxy standards to provide insight into key reporting areas. The findings indicate that respondents generally perceived board expertise, board independence, audit committee effectiveness, internal controls, internal audit mechanisms, and regulatory oversight as important factors associated with stronger perceived IFRS compliance. Respondents also identified external influences, including regulatory pressure, stakeholder expectations, foreign investor scrutiny, and market conditions, as important contextual factors shaping governance practices and financial reporting behaviour. Key challenges highlighted included perceived weaknesses in regulatory enforcement, high compliance costs, and limited specialised IFRS expertise. The study contributes context specific insights into perceived corporate governance and IFRS compliance in Botswana and highlights the need for stronger governance capacity, regulatory support, and professional development. Keywords: Corporate Governance, Perceived IFRS Compliance, Botswana, Publicly Listed Companies, Financial Reporting, Regulatory Oversight, Emerging Markets.