This study examines whether and how the implementation of International Public Sector Accounting Standards (IPSAS) affects economic policy uncertainty. The study further explores how political stability, regulatory quality, government effectiveness, and the level of country development moderate...

Purpose — The regulatory review process imposes significant costs on companies. Therefore, managers try to find ways to avoid the regulatory review risk. This paper investigates whether corporate reporting readability reduces the regulatory review risk. Design/methodology/approach — This...