Adoption of International Financial Reporting Standards and its effect on quality of financial reporting - a bibliometric study

Reena Kumari and G. Naresh

International Journal of Managerial and Financial Accounting, 2023, vol. 15, issue 3, 255-281

Abstract: International Financial Reporting Standards (IFRS) research productivity has been examined in this study using bibliometric analysis on 403 articles from the Scopus database covering the period of 2005-2021. This study gives a holistic view of the IFRS research journey. Bibliometrix (RStudio) and VOSviewer software are used for the analysis. It examines the extant global literature on IFRS with co-citation analysis, publication trend analysis, keyword analysis to identify the influential research networks, intellectual structure and gaps in this area. The major key themes which emerged based on keyword frequency and analysis are 'corporate governance', 'accounting quality', 'earnings management', 'earnings quality' and 'audit quality'. IFRS adoption led to better financial reporting quality and reduced information asymmetry. IFRS implementation largely depends on the strength of law enforcement in nations. It gives a comprehensive view of IFRS research to policymakers, regulators and new researchers and further guides them to identify relevant areas which need further investigation.

Keywords: International Financial Reporting Standards; IFRS; financial reporting; accounting quality; GAAP; accounting standards; bibliometric analysis; VOSViewer; RStudio. (search for similar items in EconPapers)
Date: 2023
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Citations: View citations in EconPapers (1)

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