This paper seeks to analyse the implications of cross-border
banking and institutional quality for accounting information quality. We sample
330 banks across 29 African countries and employ system GMM estimator
as a methodological approach to test for two related hypotheses. First, banks
financial statements are prepared on the basis of international accounting
standards as banks cross-border when national institutions are strengthened. We
build on these results and employ various specifications of institutional quality;
the second test suggests that the relative quality of accounting information
among banks in Africa during the period, 2002β2013, is attributed to
cross-border banking, larger market share and the level of transparency