This article makes a case for a new statistical approach to analyse the influence of country characteristics on IPSASB stakeholder participation—the hurdle negative binomial regression model. This model was used to analyse the influence of certain characteristics on how often a stakeholder participates, as well as whether they decide to participate in the first place or not. Three stakeholder characteristics were examined for their influence on participation in IPSASB’s due process: IPSAS implementation; English proficiency; and economic development.
A. De Wolf, J. Christiaens. The hurdle model: Analysing the influence of country characteristics on participation in IPSASB’s due process. Public Money & Management, 2022. https://doi.org/10.1080/09540962.2022.2066817