IFRS Adoption and Financial Reporting Quality

Abstract

For many years, the adoption of International of Financial Reporting Standards (IFRS) has been widely studied, particularly in developed and emerging countries. However, such research remains limited in developing countries, especially in Africa. This article explores the potential effects of IFRS adoption on the quality of financial reporting in Morocco, a North African country. To achieve this, a questionnaire survey was conducted with 116 Moroccan professionals between March and July 2025. Using descriptive statistics and Student's t-test of mean differences, the main findings show that relevance, comparability, and understandability improve significantly after the adoption of IFRS, while reliability does not improve in a statistically significant way. These results provide important insights for both academics and researchers, as well as for accounting practitioners and standard setters.