Stakeholders’ Response to IFRS adoption/ convergence on accounting quality and disclosures: A bibliometric review of Scopus database

Abstract

This study characterises the results of behavioral accounting research on International Financial Reporting Standards (IFRS) adoption published in various journals. It: (a) provides an integrated overview of the extant literature available on the Scopus database, (b) locates their contributions, (c) identifies knowledge gaps and (d) derives a unique hypothesis for future investigation. This review presents an analysis of the studies on IFRS adoption/convergence considering the response of various stakeholders to IFRS adoption on issues including accounting quality and disclosure requirements. The present paper analyses 106 articles published between 2005 and 2021. Preparers (accountants) and users including academicians, researchers, policymakers, and regulatory and standard-setting bodies such as IASB may use this examination as a guideline to conduct further inspections into the standard-setting processes and the related issues.