Institutional Capacity as a Mediating Mechanism between IFRS Implementation Inputs and Financial Reporting Quality: PLS-SEM Evidence from SMEs in Western Uganda
Purpose: This article examines Institutional Capacity (IC) as the organisational transmission mechanism linking three IFRS implementation inputs - Accounting Systems Integration (ASI), Governance Practices (GOV), and Training and Resources (TR) to Financial Reporting Quality (RQ) among small and medium-sized enterprise...