The primary objective of the paper is to investigate the influence of international
Power Politics (IPP) on adoption of International Financial Reporting Standards
(/FRS) in Africa. The cluster sampling and simple random sampling techniques were
adopted in this study. From a population of fifty four countries making up the African
continent, a sample of forty six countries was selected. A cross-sectional data of
countries for the year 2011 was collected from World Bank world development
mdicators data base and world almanac and book of facts. The data collected were
analysed using the ordered logistic regression technique. The study reveals that
international power politics has a positive but not significant relationship with 路
adoption of /FRS in Afnca. The implication of this result is a policy shift towards
growth in gross domestic product in Africa and the need for the International
Accounting Standards Board (IASB) to revisit the present composition oftlre board of
the IASB if adoption of international financial reporting standards is to be enhanced
in Afric
