Empirical evidence of IFRS studies in Indonesia

Dwi Ernawati () and Y. Anni Aryani ()

Jurnal Akuntansi dan Auditing Indonesia, 2019, vol. 23, issue 2, 65-77

Abstract: This study aims to provide empirical evidence about the development of International Financial Reporting Standards (IFRS) study in Indonesia. This study analyzes thirty one IFRS articles derived from eight accredited national journals with observation period 2008-2017. We classify articles based on topics and research methods used, and then do mapping approach (charting the field). This study found financial statements quality is the most frequently researched topics. In addition, we also found research gaps on IFRS adoption and financial statement quality that were proxied by earning management and relevance. Evidently, the result of previous study is still not consistent. In addition, the previous research of IFRS adoption and the quality of financial reporting were carried out at the early phase of IFRS adoption so that it still needs to be examined how about the impact of IFRS adoption on the quality of financial reports in the next phase.

Keywords: IFRS; Bibliographic Study; Accounting Quality (search for similar items in EconPapers)
Date: 2019
References: Add references at CitEc
Citations:

Downloads: (external link)
https://journal.uii.ac.id/JAAI/article/view/11478/9840 (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:uii:jaaife:v:23:y:2019:i:2:p:65-77:id:11478

Access Statistics for this article

Jurnal Akuntansi dan Auditing Indonesia is currently edited by Ana Yuliani

More articles in Jurnal Akuntansi dan Auditing Indonesia from Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia
Bibliographic data for series maintained by Ana Yuliani ().