Determinants of de jure adoption of international financial reporting standards : a review
(2021) In Pacific Accounting Review 34(1). p.156-173- Abstract
Purpose: The purpose of this paper is to systematically review extant studies on what makes a country fully, partially or not adopt international financial reporting standards (IFRS) and categorize these factors into meaningful categories. In so doing, this study facilitates policy-making for accounting and economic standard setters and also points out conflicting viewpoints in the current literature, thus, opportunities for future research. Design/methodology/approach: This paper is a literature review on academic studies that examine factors influencing national adoption of IFRS. The reviewed articles are limited to published, peer-reviewed papers only. Findings: Overall, the review suggests that although a wide range of determinants... (More)
Purpose: The purpose of this paper is to systematically review extant studies on what makes a country fully, partially or not adopt international financial reporting standards (IFRS) and categorize these factors into meaningful categories. In so doing, this study facilitates policy-making for accounting and economic standard setters and also points out conflicting viewpoints in the current literature, thus, opportunities for future research. Design/methodology/approach: This paper is a literature review on academic studies that examine factors influencing national adoption of IFRS. The reviewed articles are limited to published, peer-reviewed papers only. Findings: Overall, the review suggests that although a wide range of determinants on national adoption of IFRS has been identified, prior literature consists of conflicting viewpoints on what influence national accounting policies toward IFRS, thus, highlighting areas in which there are needs for future research. Research limitations/implications: First, this study focuses only on the de jure adoption of IFRS. Second, the study focuses mainly on research findings, not theory use in the extant literature. Originality/value: To the best of the author’s knowledge, this is the first study, which provides a comprehensive review of studies on de jure IFRS adoption.
(Less)
- author
- Bengtsson, Maria M. LU
- organization
- publishing date
- 2021
- type
- Contribution to journal
- publication status
- published
- subject
- keywords
- Accounting policy, De jure, Determinants, Financial reporting, IFRS adoption, International accounting
- in
- Pacific Accounting Review
- volume
- 34
- issue
- 1
- pages
- 156 - 173
- publisher
- Emerald Group Publishing Limited
- external identifiers
-
- scopus:85116253131
- ISSN
- 0114-0582
- DOI
- 10.1108/PAR-10-2020-0193
- language
- English
- LU publication?
- yes
- additional info
- Publisher Copyright: © 2021, Maria M. Bengtsson.
- id
- 92423425-24c1-4f2c-9b33-377654f95053
- date added to LUP
- 2021-11-17 15:16:24
- date last changed
- 2022-04-27 05:43:45
@article{92423425-24c1-4f2c-9b33-377654f95053,
abstract = {{<p>Purpose: The purpose of this paper is to systematically review extant studies on what makes a country fully, partially or not adopt international financial reporting standards (IFRS) and categorize these factors into meaningful categories. In so doing, this study facilitates policy-making for accounting and economic standard setters and also points out conflicting viewpoints in the current literature, thus, opportunities for future research. Design/methodology/approach: This paper is a literature review on academic studies that examine factors influencing national adoption of IFRS. The reviewed articles are limited to published, peer-reviewed papers only. Findings: Overall, the review suggests that although a wide range of determinants on national adoption of IFRS has been identified, prior literature consists of conflicting viewpoints on what influence national accounting policies toward IFRS, thus, highlighting areas in which there are needs for future research. Research limitations/implications: First, this study focuses only on the de jure adoption of IFRS. Second, the study focuses mainly on research findings, not theory use in the extant literature. Originality/value: To the best of the author’s knowledge, this is the first study, which provides a comprehensive review of studies on de jure IFRS adoption.</p>}},
author = {{Bengtsson, Maria M.}},
issn = {{0114-0582}},
keywords = {{Accounting policy; De jure; Determinants; Financial reporting; IFRS adoption; International accounting}},
language = {{eng}},
number = {{1}},
pages = {{156--173}},
publisher = {{Emerald Group Publishing Limited}},
series = {{Pacific Accounting Review}},
title = {{Determinants of de jure adoption of international financial reporting standards : a review}},
url = {{http://dx.doi.org/10.1108/PAR-10-2020-0193}},
doi = {{10.1108/PAR-10-2020-0193}},
volume = {{34}},
year = {{2021}},
}