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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.

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.

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.

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.

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.

The purpose of this paper is to investigate the effects of satisfaction and switching costs on the development of brand equity in the business-to-business (B2B) setting. The study considers the hierarchical effects between brand awareness, brand associations, perceived quality, and brand loyalty. Furthermore, the conceptual model examines the direct effect of switching costs on satisfaction.

Structural equation modeling was used to analyze 632 responses from the CEOs and CFOs of organizations buying auditing and business consultancy services from one of the Big Four auditing companies.

The findings demonstrate the significant impact of satisfaction and switching costs on brand equity in the B2B setting. Furthermore, the findings show the positive effect of switching costs on satisfaction.

The study is conducted in the professional services context. Future research can examine whether the observed effects can be found in other B2B settings and considering various B2B services and industrial goods.

The study contributes to marketing managers’ understanding of how marketing actions aimed to increase satisfaction can affect brand equity. Marketing managers are provided with insights and evidence on how switching costs can impact satisfaction and brand equity.

The study tests a unique conceptual model focussing on the causal relationships between four dimensions of brand equity, satisfaction and switching costs. The findings provide a strong foundation for further investigation of links between the key marketing concepts: brand equity, satisfaction, and switching costs.