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This study examines the factors influencing the integration of international financial reporting standards (IFRS) into accounting curricula in Yemen, a developing economy in a post-conflict setting. It applies Rogers’ diffusion of innovation theory to understand adoption challenges.

A cross-sectional survey collected data from 133 accounting faculty members across Yemeni universities. Partial least squares structural equation modeling (PLS-SEM) was used to test a multilevel model incorporating faculty characteristics, institutional factors and practical barriers as predictors of perceived IFRS coverage.

The results demonstrate that faculty characteristics positively affect perceived IFRS coverage, while practical barriers negatively impact both institutional factors and perceived coverage. Contrary to expectations, institutional factors did not significantly influence perceived IFRS coverage. A multigroup analysis revealed differences between professional certificate holders and non-certificate holders in their perceptions of IFRS adoption factors.

The findings highlight the need for a comprehensive approach to IFRS integration in accounting education. Policymakers and universities should focus on faculty development initiatives, address practical obstacles and create a supportive institutional environment to enable successful IFRS assimilation. The study also suggests a potential role for audit firms and regulatory bodies in supporting IFRS integration.

This study provides a contextualized application of the diffusion of innovation theory to understand IFRS integration dynamics in a post-conflict developing economy. It offers valuable insights into the complex interplay of individual, institutional and contextual factors shaping IFRS adoption in accounting curricula, particularly in challenging environments.

The purpose of this study is to examine the impact of country-level governance on sustainability performance, taking into account the effect of sustainable development goals (SDGs) and board characteristics.

This study uses panel data analysis using fixed effect models to investigate the influence of country-level governance on sustainability performance while considering the effect of SDGs and board characteristics. The sample comprises 8,273 firms across 41 countries during the period spanning from 2016 to 2021. The sample is divided into two categories based on the score of SDGs.

The findings of this study show that countries with high SDGs score have better overall country-level governance and board attributes which have a statistically significant positive impact on sustainability performance. However, for those countries with low SDGs, political stability shows a statistically insignificant and negative impact on sustainability performance, while government effectiveness indicates a statistically insignificant positive impact on sustainability performance.

This study contributes to the literature by providing empirical evidence on the relationship between country-level governance, SDGs, board characteristics and sustainability performance. The study also highlights the importance of considering the effect of SDGs on the relationship between country-level governance and sustainability performance. The findings of this study could be useful for policymakers and firms in improving their sustainability performance and contributing to sustainable development.

This study aims to explore the influence of the chairman’s political and royal authority on environmental, social and governance (ESG) disclosure within the context of nonfinancial companies listed in the Gulf Cooperation Council (GCC).

The authors adopt a mixed-methods approach, analyzing a data set of 262 nonfinancial GCC companies from 2016 to 2021. The authors use content analysis to collect the ESG disclosure data based on the ESG Disclosure Guidance provided by the GCC Financial Markets Committee. Quantitative methods are applied to investigate the effect of the chairman’s political and royal authority on ESG disclosure. The credibility of the findings is fortified through rigorous robustness and endogeneity tests.

Consistent with the resource-based view and servant leadership theory, the authors found a positive impact of the chairman’s political and royal authority on ESG disclosure.

The findings of this study insight investors to consider the complex relationship between political affiliations and governance practices to align investments with sustainability and ethical criteria, thereby improving investment strategies in these contexts. This research offers a solid foundation for regulatory craft governance frameworks that acknowledge and incorporate the unique influence of royal family members and politically connected individuals within corporate boards.

This study enhances the discourse on ESG disclosure by focusing on the underrepresented GCC region. This research breaks new ground by focusing on the impact of the chairman’s political and royal authority on ESG disclosure. In addition, it addresses previous methodological limitations by incorporating more comprehensive ESG data for the GCC market.