Academy of Accounting and Financial Studies Journal (Print ISSN: 1096-3685; Online ISSN: 1528-2635)


A Bibliometric Study of IFRS Adoption and Audit Quality

Author(s): Emad Fallatah, Nur Ashikin Mohd Saat, Sabarina Mohammed Shah, Choo Wei Chong

There is a growing concern of accounting and auditing regulative bodies around the world in enhancing financial reporting and auditing professions. This paper is among the first effort that aims to investigate the body of literature on IFRS adoption and audit quality by providing a quantitative overview of the academic as well as the professional literature constituting the field of accounting and auditing. Based on the Scopus database containing 1019 documents in IFRS and audit quality research domain between 2005-2019, a bibliometric analysis is conducted using Vosviewer and Microsoft excel tools. Following the adoption of IFRS by the majority of European Union countries and emerging markets and the financial crisis of 2008 that highlighted the importance of audit quality. Findings from the study show that IFRS adoption and audit quality have developed as a young discipline especially in recent years, but despite this fact, they still face some challenges to get a wider audience in accounting and auditing research.

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