Bibliometric Review of the Impact of International Financial Reporting Standards (IFRS) on Financial Statement Quality

Authors

  • Loso Judijanto IPOSS Jakarta, Indonesia
  • Nuniek Yuniarti Ningsih Renggaala Institut Dharma Bharata Grup

DOI:

https://doi.org/10.58812/wsaf.v2i03.1416

Keywords:

International Financial Reporting Standards, Financial Statement Quality, Bibliometric Analysis, Accounting Standards

Abstract

This bibliometric analysis investigates the impact of International Financial Reporting Standards (IFRS) on the quality of financial statements from 2000 to 2024. Utilizing data from academic publications, the study maps the evolution, key themes, and collaborative networks in IFRS research globally. Publication trends indicate a significant increase in research, particularly following major financial upheavals, highlighting the growing importance of standardized financial reporting. Country collaboration analysis demonstrates a widespread academic partnership across continents, emphasizing a unified approach to enhance financial transparency. Thematic investigations reveal core topics centered around earnings quality, audit quality, and fair value, alongside emerging interests in sustainable development and technological integration. The findings illustrate the substantial contributions of IFRS to financial reporting quality, the challenges of universal application across diverse regulatory landscapes, and the evolving nature of financial disclosure standards in response to new economic and technological developments.

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Published

2024-11-29

How to Cite

Judijanto, L., & Renggaala, N. Y. N. (2024). Bibliometric Review of the Impact of International Financial Reporting Standards (IFRS) on Financial Statement Quality. West Science Accounting and Finance, 2(03), 586–596. https://doi.org/10.58812/wsaf.v2i03.1416

Issue

Vol. 2 No. 03 (2024): West Science Accounting and Finance

Section

Articles

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Copyright (c) 2024 Loso Judijanto, Nuniek Yuniarti Ningsih Renggaala

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