ULUSLARARASI MUHASEBE VE FİNANSAL RAPORLAMA STANDARTLARI ÜZERİNE YAPILAN ARAŞTIRMALARIN BİBLİYOMETRİK İNCELENMESİ

Year 2025, Volume: 6 Issue: 1, 102 - 117, 15.02.2025

Selin Coşkun

https://doi.org/10.58702/teyd.1622683

Abstract

Uluslararası Muhasebe Standartları (UMS) ve Uluslararası Finansal Raporlama Standartları (UFRS) dünya genelinde ortak bir muhasebe dilinin kullanılmasını hedefleyen bir standartlar setidir. Standartlar ile finansal raporların şeffaflığı ve kalitesinin artırılması amaçlanmaktadır. Bu çalışma, UMS ve UFRS’ye yönelik akademik çalışmaların yıllar içindeki evrimini incelemek ve bu alandaki etkili yayınları, yazarları, araştırma eğilimlerini belirlemek amacıyla Web of Science (WoS) veritabanında yer alan literatürün bibliyometrik analizini içermektedir. Çalışmada elde edilen verilerin analizinde VOSviewer ve Microsoft Excel’den faydalanılmıştır. Çalışma bulgularına göre 1972-2025 yılları arasında en çok işletme finansı kategorisinde, işletme ekonomisi alanı üzerinde araştırma yapıldığı, yayınların büyük çoğunluğunun İngilizce yayın dilinde yayınlandığı, en çok yayın yapılan ülkenin Amerika Birleşik Devletleri olduğu ve en çok araştırmaların ESCI indeksli dergilerde yayınlandığı belirlenmiştir. Konu üzerinde en çok yayın üreten dergiler Accounting in Europe, Australian Accounting Review ve International Journal of Accounting olduğu görülmüştür. Bulgular araştırmalarda en fazla IFRS, International Financial Reporting Standards ve financial reporting ifadelerinin anahtar kelime olarak kullanıldığını göstermektedir. Araştırmaların yer aldığı yayıncı bilgisine göre en çok Emerald Group Publishing, Wiley ve Elsevier’de yayınlandığı bulunmuştur. Ayrıca Chand P., Patel C. ve Tarca A. WoS’ta en çok dokümanı yayınlanmış araştırmacılar olmakla birlikte, en çok atıf alan ilk üç yazarın sırasıyla Barth M. E., Daske H. ve Hung M. olduğu tespit edilmiştir.

Keywords

Uluslararası Muhasebe Standartları (IAS), Uluslararası Finansal Raporlama Standartları (IFRS), Bibliyometrik Analiz, Web of Science

BIBLIOMETRIC REVIEW OF RESEARCH ON INTERNATIONAL ACCOUNTING AND FINANCIAL REPORTING STANDARDS

Abstract

International Accounting Standards (IAS) and International Financial Reporting Standards (IFRS) are a set of standards that aim to use a common accounting language worldwide. The standards aim to increase the transparency and quality of financial reports. This study includes a bibliometric analysis of the literature in the Web of Science database to examine the evolution of academic studies on IAS and IFRS over the years and to identify influential publications, authors and research trends in this field. VOSviewer and Microsoft Excel were used to analyse the data obtained in the study. According to the findings of the study, it was determined that between 1972 and 2025, most of the researches were conducted in the category of business finance and the subject of business economics, the majority of the publications were published in English, the country with the highest number of publications was the United States of America, and most of the researches were published in journals with ESCI index. The journals that produce most of the publications related to the topic are Accounting in Europe, Australian Accounting Review and International Journal of Accounting. Results demonstrate that research predominantly utilizes the keywords IFRS, International Financial Reporting Standards, and financial reporting. According to the publisher information, it was found that most of the research were published in Emerald Group Publishing, Wiley and Elsevier. In addition, Chand P., Patel C. and Tarca A. are the researchers with the most documents published in WoS, while the top three most cited authors are Barth M. E., Daske H. and Hung M., respectively.

Keywords

International Accounting Standards (IAS), International Financial Reporting Standards (IFRS), Bibliometric Analysis, Web of Science

References

• Ahmed, A. S., Neel, M. ve Wang, D. (2013). Does mandatory adoption of IFRS Improve accounting quality? Preliminary evidence. Contemporary Accounting Research, 30(4), 1344-1372. https://doi.org/10.1111/j.1911-3846.2012.01193.x
• Al-Akra, M., Ali, M. J. ve Marashdeh, O. (2009). Development of accounting regulation in Jordan. International Journal of Accounting, 44(2), 163-186. https://doi.org/10.1016/j.intacc.2009.03.003
• Al-Shammari, B., Brown, P. ve Tarca, A. (2008). An investigation of compliance with international accounting standards by listed companies in the Gulf Co-Operation Council member states. The International Journal of Accounting, 43(4), 425-447. https://doi.org/10.1016/j.intacc.2008.09.003
• Armstrong, C. S., Barth, M. E., Jagolinzer, A. D. ve Riedl, E. J. (2010). Market reaction to the adoption of IFRS in Europe. Accounting Review, 85(1), 31-61. https://doi.org/10.2308/accr.2010.85.1.31
• Barth, M. E., Landsman, W. R. ve Lang, M. H. (2008). International accounting standards and accounting quality. Journal of Accounting Research, 46(3), 467-498. https://doi.org/10.1111/j.1475-679X.2008.00287.x
• Bathla, S., Sharma, A. K. ve Kandpal, V. (2024). Stakeholders' Response to IFRS adoption/ convergence on accounting quality and disclosures: A bibliometric review of Scopus database. Heliyon, 10(1), 1-12. https://doi.org/10.1016/j.heliyon.2023.e23912
• Byard, D., Li, Y. ve Yu, Y. (2011). The effect of mandatory IFRS adoption on financial analysts’ information environment. Journal of Accounting Research, 49(1), 69-96. https://doi.org/10.1111/j.1475-679X.2010.00390.x
• Calandra, D., Lanzalonga, F. ve Biancone, P. P. (2024). Exploring IFRS in Islamic finance: A bibliometric and coding analysis of emerging topics and perspectives. International Journal of Islamic and Middle Eastern Finance and Management, 17(4), 711-729. https://doi.org/10.1108/IMEFM-11-2023-0444
• Chen, H., Tang, Q., Jiang, Y. ve Lin, Z. (2010). The role of international financial reporting standards in accounting quality: Evidence from the European Union. Journal of International Financial Management and Accounting, 21(3), 220-278. https://doi.org/10.1111/j.1467-646X.2010.01041.x
• Christensen, H. B., Hail, L. ve Leuz, C. (2013). Mandatory IFRS reporting and changes in enforcement. Journal of Accounting and Economics, 56(2-3, Ek 1), 147-177. https://doi.org/10.1016/j.jacceco.2013.10.007
• Chua, Y. L., Cheong, C. S. ve Gould, G. (2012). The impact of mandatory IFRS adoption on accounting quality: Evidence from Australia. Journal of International Accounting Research, 11(1), 119–146. https://doi.org/10.2308/jiar-10212
• Daske, H. ve Gebhardt, G. (2006). International financial reporting standards and experts' perceptions of disclosure quality. ABACUS-A Journal of Accounting, Finance and Business Studies, 42(3-4), 461-498. https://doi.org/10.1111/j.1467-6281.2006.00211.x
• Daske, H., Hail, L., Leuz, C. ve Verdi, R. (2008). Mandatory IFRS reporting around the world: Early evidence on the economic consequences. Journal of Accounting Research, 46(5), 1085-1142. https://doi.org/10.1111/j.1475-679X.2008.00306.x
• De George, E. T., Li, X. ve Shivakumar, L. (2016). A review of the IFRS adoption literature. Review of Accounting Studies, 21, 898–1004. https://doi.org/10.1007/s11142-016-9363-1
• Doria, D. D., Hernández, A. T. ve Alarcón, H. G. (2020). World trends in the implementation of International Financial Reporting Standards. A bibliometric study of the period 1989-2018. Revista Perspectiva Empresarial, 7(1), 105–121. https://doi.org/10.16967/23898186.632
• Eliwa, Y., Haslam, J. ve Abraham, S. (2021). Earnings quality and analysts' information environment: Evidence from the EU market. Journal of International Accounting, Auditing and Taxation, 42, 1-26. https://doi.org/10.1016/j.intaccaudtax.2020.100373
• Ezenwoke, O., Tion, W. ve Read, R. (2020). International financial reporting standards (IFRSs) adoption in Africa: A bibliometric analysis. Cogent Social Sciences, 6(1), 1-20. https://doi.org/10.1080/23311886.2020.1801370
• Gray, S. J., Kang, T., Lin, Z. ve Tang, Q. (2015). Earnings management in Europe post IFRS: Do cultural influences persist?. Management International Review, 55, 827–856. https://doi.org/10.1007/s11575-015-0254-7
• Irvine, H. (2008). The global institutionalization of financial reporting: The case of the United Arab Emirates. Accounting Forum, 32(2), 125-142. https://doi.org/10.1016/j.accfor.2007.12.003
• Jaruga, A., Fijalkowska, J., Jaruga-Baranowska, M. ve Frendzel, M. (2007). The impact of IAS/IFRS on Polish accounting regulations and their practical implementation in Poland. Accounting in Europe, 4(1), 67-78. https://doi.org/10.1080/17449480701308675
• Kent, P. ve Stewart, J. (2008). Corporate governance and disclosures on the transition to International Financial Reporting Standards. Accounting and Finance, 48(4), 649-671. https://doi.org/10.1111/j.1467-629X.2007.00257.x
• Kumari, R. ve Naresh, G. (2023). Adoption of International Financial Reporting Standards and its effect on quality of financial reporting - a bibliometric study. International Journal of Managerial and Financial Accounting, 15(3), 255-281. https://doi.org/10.1504/IJMFA.2023.131760
• Leuz, C. ve Wysocki, P. D. (2016). The economics of disclosure and financial reporting regulation: Evidence and suggestions for future research. Journal of Accounting Research, 54(2), 525-622. https://doi.org/10.1111/1475-679X.12115
• Li, S. (2010). Does mandatory adoption of international financial reporting standards in the European Union reduce the cost of equity capital? The Accounting Review, 85(2), 607–636. https://doi.org/10.2308/accr.2010.85.2.607
• Merigo, J. M. ve Yang, J. B. (2017). Accounting research: A bibliometric analysis. Australian Accounting Review, 27(1), 71-100. https://doi.org/10.1111/auar.12109
• Soderstrom, N. S. ve Sun, K. J. (2007). IFRS adoption and accounting quality: A review. European Accounting Review, 16(4), 675-702. https://doi.org/10.1080/09638180701706732
• Tijjani, B., Rehman, S. U., Peter, Z., Bajwa, I. A. ve Khan, M. A. (2021). Research productivity of International Financial Reporting Standards (IFRS) from 2003 to 2020. Global Knowledge, Memory and Communication, 72(1/2), 1-23. https://doi.org/10.1108/GKMC-02-2021-0025
• Uysal, Ö. Ö. (2010). Business ethics research with an accounting focus: A bibliometric analysis from 1988 to 2007. Journal of Business Ethics, 93, 137–160. https://doi.org/10.1007/s10551-009-0187-9
• Vatis, S. E., Nerantzidis, M., Drogalas, G. ve Chytis, E. (2025). Connecting IFRS and earnings management: A bibliometric analysis. Journal of Accounting Literature, 47(1), 51-74. https://doi.org/10.1108/JAL-02-2023-0036 EXTENDED ABSTRACT