A Bibliometric Analysis of IFRS Adoption

Abstract

This study aims to perform a bibliometric analysis of articles on IFRS adoption publications in the Scopus database. Using a sample of 528 publications, this study found that publications on IFRS adoption have steadily increased since 2006. The authors from the United States were ranked as the most active country publishing in this area. In contrast, the most active institution studying IFRS adoption is Universidad de São Paulo in Brazil. As far as we know, this is the first study to investigate IFRS adoption literature from around the world based on the Scopus database. Hence, this study is the first to allow us to understand the trends in publication and researcher location, subject areas, journals, and author keywords on IFRS adoption studies, which is helpful for collaboration and potential topics for research students. We also highlight the topics that attract the researchers' focus in IFRS adoption, which we believe are most helpful as guidance for future researchers and research funding bodies.

Keywords: Bibliometric analysis; IFRS adoption; VOSviewer; Harzing’s Publish or Perish.