Two decades of IFRS research: scientometric review analysis

Ritu Sapra, Vivek Jaiswal, Deepika Swami and R.K. Tailor

International Journal of Accounting, Auditing and Performance Evaluation, 2025, vol. 21, issue 3/4, 548-576

Abstract: The integration of capital markets due to rapid globalisation has led to increasing demand for standardised and harmonised accounting standards across nations. The adoption and implementation of International Financial Reporting Standards (IFRS) at global scale has met this objective to some extent. There was tremendous increase in the scholarly papers in this research area in the last two decades. With the aim of offering scholars a more measurable and visually represented overview of the domain of IFRS research, this study was conducted. For this purpose, a scientometric review of 787 papers pertaining to the subject, which were published between 2003 and 2023 and indexed in the Web of Science (WoS) database, were conducted using the Cite Space software. The research publications displayed a positive trajectory, with a consistent increase observed from 2009 onwards. The majority of global research on IFRS has been primarily conducted by developed countries, and China was the pioneer among developing nations. Through the cluster analysis, we also examined the trending themes of the research area and pinpoint the future research avenues for academicians and practitioners. By incorporating a quantitative perspective, this scientometric review brings a numerical dimension to the existing literature.

Keywords: IFRS; International Financial Reporting Standards; convergence; bibliometric; scientometric. (search for similar items in EconPapers)
Date: 2025
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