An Analysis of scientific research in the field of international financial reporting standards: A Scientometric study

Iranian Journal of Accounting, Auditing and Finance

مقالات آماده انتشار، پذیرفته شده، انتشار آنلاین از تاریخ 27 شهریور 1403

نوع مقاله: Review article

شناسه دیجیتال (DOI): 10.22067/ijaaf.2024.88644.1477

نویسندگان

mostafa hasanzadeh diva^{* 1}؛ ghasem blue²؛ Mohammad Marfou²

¹Faculty of Accounting. Allameh Tabataba'i University

²Accounting, Allameh Tabataba'i University

چکیده

Purpose: The significance of International Financial Reporting Standards (IFRS) and the interest of a diverse array of global researchers underscore the globalization of financial activities. Despite the substantial volume of publications in this area, the intellectual framework of researchers remains largely unexplored. This research aims to clarify the current state and evolution of this field, highlight the intellectual structure of researchers, and provide new insights for future researchers.

Methodology: The research approach employs scientometrics and data mining. All studies indexed in the Scopus database were analyzed. Techniques such as word co-occurrence, co-authorship analysis, and Latent Dirichlet Allocation were utilized to create a knowledge map.

Findings: The analysis of the co-authorship network by country revealed that the United States, England, Australia, Germany, Italy, Canada, Spain, France, and China exhibited the highest centrality ratings. This research also explored trends and knowledge frontiers over different periods within this scientific domain, which can be categorized into themes such as the acceptance and implementation of IFRS, standard-setting and regulatory frameworks, the quality and transparency of financial reporting, the implications of international standards, corporate governance, and international financial reporting standards.

Conclusion: The findings provide researchers with a clearer understanding of the existing literature by examining the current state of research in this field. This insight enables them to implement innovative strategies that can advance and further develop the scientific discipline. Additionally, researchers can identify potential areas for future studies and interventions by gaining a deeper understanding of the concepts and methodologies within this field.

کلیدواژه‌ها

Accounting؛ International Financial Reporting Standards؛ Literature Review؛ Scientometrics؛ Knowledge Frontier