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The study critically evaluates the theory of International Financial Reporting Standards (IFRS) implementation in an attempt to provide directions for future research. Using the extensive structured review of literature using the Scopus database tool, the study reviewed 79 articles, and in particular the topic-related 57 articles were analysed. Nine journals contribute to 51% of articles (29 of 57 articles). In particular, the three journals published 15 articles: Critical Perspectives on Accounting (7), Accounting, Organizations and Society (4), and Journal of Applied Accounting Research (4). In total, 83% (47 of 57) of the articles were published 2009–2018. A total of 1,168 citations were found from 45 articles since 12 articles were without citations. The highest cited authors were Ball (2006) – 410 citations, Kothari, Ramanna, and Skinner (2010) – 135 citations, and Napier (1989) – 85 citations. In particular, five theories have been used widely: institutional theory (13), accounting theory (6), agency theory (3), positive accounting theory (3), and process theory (2). Future studies’ focus could be on theory implications in IFRS adoption/implementation studies in a country or a group of countries’ experience. Future studies could also focus on various theories rather depending on a single theory (i.e. institutional theory).

This study aims to examine the quantitative research productivity of International Financial Reporting Standards (IFRS) globally by using the bibliometric approach. The method was applied to articles indexed in the Scopus database to analyze the publication patterns, trends and research productivity of the selected papers.

Bibliometric analysis is applied to analyze research productivity of IFRS from 2003 to 2020. The method was applied to articles indexed in the Scopus database to analyze the publication patterns and research productivity of the selected papers.

This study finds that a good number of articles have been published on IFRS, the top five countries are the USA, UK, Australia, Germany and Canada. This clearly shows that developed markets have the highest number of publications on IFRS. This could be as a result of the early adoption of IFRS by those economies and owing to the interest of researchers in those markets. Most of the studies are quantitative in nature; this study indicates that publication on accounting standards is popular as the number of citations is significant; most of the articles have two or more authors and were published in top-ranking journals.

This study provides up-to-date literature on the global research productivity of IFRS; as a result, it supports the development of policies by the users of this accounting standards. The findings of this study also serve as a reference point for firms and regulators around the world. Given the thoroughness of the methodology of this study, the results make it easier to effectively identify the direction of research on the implementation of IFRS in organizations.

This study provides a more comprehensive bibliometric analysis on the growth of IFRS literature (2003–2020) in the Scopus database; most of the prior studies have covered relatively few areas of focus as well as a fewer number of high impact factor journals. The relevance of this finding is in uncovering different areas of IFRS research productivity globally.

The purpose of this paper is to examine the perceptions of professional accountants from three countries from the Association of South East Asian Nations (ASEAN) in order to evaluate their perceived benefits associated with the adoption of International Financial Reporting Standards (IFRS) in their respective nations as well as the implications of these standards for the accounting and auditing professions in their country of practice. It also explores the extent to which the adoption of IAS/IFRS accounting standards have been supported by the state, media and local professional accounting bodies.

The study uses survey approach to seek perceptions of professional accountants in these three countries with a view to understanding their perceptions regarding the socio-economic issues related to the adoption of the IFRS and role of social institutions. The study also uses appropriate statistical tests for interpretation of the data.

The analysis of the data shows that accounting professionals in Singapore, Malaysia and Indonesia strongly supported IFRS adoption; their opinions did not differ significantly by place of training, experience or professional qualifications. Respondents agreed that their countries benefited economically from harmonisation with global accounting standards. The surveyed accountants believed that pressure from international agencies was instrumental in the adoption of IFRS in the region. The findings also show that governments, the media and professional accounting bodies have supported the adoption, communication and application of IFRS.

This is the first study examining the role of social and professional institutions in the adoption of the IFRS and one which also provides an inter-country comparison of accountant’s perspectives on adoption of the IFRS among three ASEAN countries.

The purpose of this paper is to throw light on both motivation for adoption of innovative technologies, as well as identifying critical organisational factors influencing effective implementation.

Three case studies have been conducted in Australian companies involved in the use of business‐to‐business enabling technologies. The multiple design approach was chosen in order to provide robust findings across a group of similar sites, with the possibility of replicated and comparative results providing extra clarity and insight.

These three cases provide evidence to suggest that at the same time the three theoretical approaches examined – organisational innovativeness, diffusion of innovations and process theory – are found to be individually and collectively present as explanatory models of innovation adoption.

This paper is limited to Australian firms using technologies for the management of their supply chains. The number of firms studied also represents a limitation and generalization of findings therefore needs to be approached with caution.

The practical implication is that adoption and use of innovations is highly situational, and therefore needs to be researched using methods that enable the context to be incorporated and understood.

The evidence indicates that the innovation adoption puzzle can be explained less by a single theory generalised across broad populations of organisations, than perhaps by the complex interplay of all three theories in the context of an individual organisation.

The purpose of this paper is to identify the factors influencing the scale and nature of intercountry adoption (ICA) between the People’s Republic of China and the USA, and to describe the significance and contribution of each to ICA processes.

A documentary data analysis approach based upon the quantitative grounded theory: first, interpreting available data, and second, conducting a thematic analysis of the literature to generate a theory of key factors.

The results showed that changes in policies, ethical narratives and ideological shifts (principally the rise of nationalism) were highly influential in determining the scale and type of ICAs in successive years.

This paper concluded that China: US ICA is likely to continue only in small numbers with older and special needs children. However, China: US adoptions provide some examples of “best practice”. Understanding the interplay of factors explored theoretically in this study may guide future ICA arrangements between other country pairs.

Although a range of data has been collected on China: US ICA over a number of years, no systematic attempt has been made to link changes in those data to changes in the legal, social or cultural climate in which such adoptions take place. As well as providing new insights into the dynamics of ICA, the paper develops an original method which could be applied to parallel arrangements between other countries.

This study analyzes the effect of the mandatory adoption of the International Financial Reporting Standards (IFRS) on the level of both accruals-based (AEM) and real earnings management (REM) in a comprehensive sample of firms from emerging markets. It also analyzes whether this effect differs depending on the nature/extent of IFRS adoption (full versus modified).

Some previous studies predominantly made up of samples from developed countries suggest a substitution of AEM for REM in the post-IFRS period. The authors test whether this trade-off among the two earnings management strategies is also evident in emerging markets, based on a sample of 27,789 firm-year observations from 18 countries between 2000 and 2018.

The results suggest that IFRS adoption in emerging markets is associated with the replacement of REM by AEM, unlike previous overall evidence in developed countries where firms appear to do the opposite. The results also show that this replacement is lower in the emerging markets fully applying IFRS, when compared to those applying a modified version of these international standards.

Possibly due to the poor institutional environment of emerging markets, coupled with greater flexibility inherited of IFRS principles-based approach, the authors reiterate an imminent concern about IFRS encouraging substitution of REM for AEM in emerging countries, namely in those applying a modified version of IFRS.

While the predominant IFRS literature in emerging markets remains focused on analyzing only single-country studies, promoting clearly mixed results, the authors enhance such discussion and foster this debate on a more international level by analyzing the joint effect of IFRS in 18 emerging markets and by comparing the effect of full and modified IFRS adoption.

Over the last decade, the accounting convergence process with the development and adoption of IFRS as national standards has become the focus of governments, professionals, and researchers. In 2005, the EU (including Germany) and Australia adopted IFRS. A survey by Deloitte Touche Tohmatsu (2010) reported that 89 countries have adopted or intend to adopt IFRS for all their domestic listed companies. Currently, more than 100 jurisdictions require or permit the use of IFRS, with countries such as Canada, Brazil, and Argentina being the most recent adopters (IFRS Foundation, 2011b). This growing number of countries implementing IFRS and their experiences and emerging challenges have further raised researchers' interest in this controversial topic (Ashbaugh & Pincus, 2001; Atwood et al., 2011; Byard et al., 2011; Christensen et al., 2007; Daske et al., 2008; Ding et al., 2007; Hail et al., 2010a, 2010b; Kvaal & Nobes, 2010; McAnally et al., 2010; Mechelli, 2009; Niskanen, Kinnunen, & Kasanen, 2000; Stolowy, Haller, & Klockhaus, 2001; Tyrrall et al., 2007). However, these studies have concentrated on the development and application of specific accounting standards and practices and/or cross-national and cross-cultural issues concerning adaptation, implementation, and evaluation of IFRS. Moreover, an increasing number of studies have been devoted to classifications of accounting models and categorization of accounting standards, principles, and values (Chanchani & Willett, 2004; D'Arcy, 2000, 2001; Doupnik & Richter, 2004; Doupnik & Salter, 1993; Gray, 1988; Kamla, Gallhofer, & Haslam, 2006; Nair & Frank, 1980; Patel, 2003, 2007; Perera & Mathews, 1990; Salter & Doupnik, 1992). However, very few studies have critically examined the historical development of accounting practices and issues related to convergence in its socioeconomic context and, importantly, we are not aware of any study that has rigorously examined the institutionalization of Anglo-American accounting practices as international practice with an emphasis on power and legitimacy in the move toward convergence of accounting standards.

The purpose of this study is to identify the influence of environmental and institutional factors on the adoption of the International Financial Reporting Standard for small and medium-sized entities (IFRS for SMEs). This study used the neo-institutional theory and the economic theory of networks to explain why countries choose to adopt IFRS for SMEs.

This study is based on logistic regression analysis to investigate 177 countries, including 77 jurisdictions that adopted IFRS for SMEs between 2009 and 2015.

The findings confirm that the adoption of IFRS for SMEs is significantly related to law enforcement quality, culture, trading networks and economic growth. At the institutional level, coercive and normative isomorphism was found to be positively associated with IFRS for SMEs adoption. The results show also that the quality of the audit has no significant effect on the adoption of IFRS for SMEs. However, the joint effect of the quality of audit and quality of law enforcement is significantly related to the adoption of IFRS for SMEs.

The study contributes to a better understanding of the factors influencing the implementation of IFRS for SMEs standard across the globe and could be used to predict a country’s decision to adopt this standard.

This study contributes to the literature on international accounting harmonization by examining both environmental and institutional factors that influence the adoption of IFRS for unlisted private companies.

This study aimed to identify and analyse the key factors influencing the adoption of e-government services and to discern their implications for various stakeholders, from policymakers to platform developers.

Through a comprehensive review of existing literature and detailed analysis of multiple studies, this research organised the influential factors based on their effect: highest, direct and indirect. The study also integrated findings to present a consolidated view of e-government adoption drivers.

The research found that users' behaviour, attitude, optimism bias and subjective norms significantly shape their approach to e-government platforms. Trust in e-Government (TEG) emerged as a critical determinant, with security perceptions being of paramount importance. Additionally, non-technical factors, such as cultural, religious and social influences, play a substantial role in e-government adoption decisions. The study also highlighted the importance of performance expectancy, effect expectancy and other determinants influencing e-government adoption.

While numerous studies have explored e-government adoption, this research offers a novel classification based on the relative effects of each determinant. Integrating findings from diverse studies and emphasising non-technical factors introduce an interdisciplinary approach, bridging the gap between information technology and fields like sociology, anthropology and behavioural sciences. This integrative lens provides a fresh perspective on the topic, encouraging more holistic strategies for enhancing e-government adoption globally.

This study examines to what extent Internet firms have globalized and the key factors that have enabled some firms to globalize more than others. Contrary to arguments that Internet-based firms automatically benefit from a global market, this study shows that most Internet firms serve regional markets, consistent with Rugman's (2000) findings for firms in the FT500. However, there are a few notable exceptions. In these cases a combination of early mover advantages, unique product, technology standards and complementary products and services have created a ‘winner-takes-all’ market in which a few firms dominate markets worldwide. Implications for globalization theories are discussed.