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BIBLIOMETRIC ANALYSIS OF STUDIES ON INTERNATIONAL FINANCIAL REPORTING STANDARDS AND ACCOUNTING CONSERVATISM

Yıl 2024, , 1 - 18, 29.01.2024
https://doi.org/10.55322/mdbakis.1256289

Öz

The purpose of this study is to examine studies on International Financial Reporting Standards (IFRS)
and accounting conservatism using bibliometric analysis. The Scopus database has been searched for
studies conducted in these areas between 2012 and 2021. Specific criteria have been considered when
examining studies in the related field within the scope of bibliometric analysis. These criteria include
publication type, number of publications (according to countries, institutions, organizations, etc.),
and scientific impact (citations, field-weighted citations, etc.). According to the findings of the study,
a total of 2,348 publications in the fields of IFRS and accounting conservatism have been produced.
33% of these studies have been conducted through international collaboration. Furthermore, it has
been discovered that the most publications were made in the form of articles (1,945). There have been
24,329 citations to studies in these fields between 2012 and 2021. The Australian Accounting Review
has been the journal with most publications in these fields (with 64 publications). However, in terms
of citations, the Journal of Accounting and Economics (30 publications) received the most (2,556
citations). Leuz and Wysocki (2016) authored the most cited publication in these fields (477 citations).
Christopher W. Nobes (15 publications) is the author with the most publications in the areas of IFRS
and accounting conservatism. However, Christian Leuz has been recognized as the most cited author
in these areas (1,230 citations to 4 publications). Universidade de São Paulo (38 publications) has the
most publications in the areas of IFRS and accounting conservatism.

Kaynakça

  • Al-Hanandeh, A., Othman, A., Mastor, N., & ALnohoud, I. (2020). International Financial Reporting Standards (IFRS 9) and International Accounting Standard 39 (IAS 39) from 2003 to 2019: Bibliometric analysis. Creativity and Change, 14(11), 94-117.
  • Bahoo, S., Alon, I. & Paltrinieri, A. (2020), Sovereign wealth funds: past, present and future, International Review of Financial Analysis, 67, 101418.
  • Bellikli, U., & Daştan, A. (2021). Accounting conservatism and intellectual capital: Evidence from Turkey with comparison models and sectors. Ege Academic Review, 21(4), 333-355.
  • Bhutta, U., Martins, J. N., Mata, M. N., Raza, A., Dantas, R. M., Correia, A. B., & Rafiq, M. (2021). Intellectual structure and evolution of accounting conservatism research: past trends and future research suggestions. International Journal of Financial Studies, 9(3), 35-47.
  • Fallatah, E., Saat, N. A. M., Shah, S. M., & Chong, C. W. (2021). A bibliometric study of IFRS adoption and audit quality. Academy of Accounting and Financial Studies Journal, 25(4), 1-14.
  • Fetscherin, M., Voss, H. & Gugler, P. (2010), 30 Years of foreign direct investment to China: an interdisciplinary literature review, International Business Review, 19(3), 235-246.
  • Gaur, A. & Kumar, M. (2018), A systematic approach to conducting review studies: an assessment of content analysis in 25 years of IB research, Journal of World Business, 53(2), 280-289.
  • Hellman, N. (2008). Accounting conservatism under IFRS, Accounting in Europe, 5(2), 71-100. Marina, A. G. (2021). Accounting harmonization with IFRS: A bibliometric analysis using VosViewer software. Revista Economica, 73(4), 28-40.
  • Melega, A. (2022). Bibliometric analysis of scientific production regarding the harmonization of accounting in brics emerging economies. European Journal of Accounting, Finance & Business, 10(1), 11-20.
  • Murdayanti, Y., & Khan, M. N. A. A. (2021). The development of internet financial reporting publications: A concise of bibliometric analysis. Heliyon, 7(12), e08551.
  • Neag, R., & Maşca, E. (2015). Identifying accounting conservatism–A literature review. Procedia Economics and Finance, 32, 1114-1121.
  • Paltrinieri, A., Hassan, M.K., Bahoo, S. & Khan, A. (2019), A bibliometric review of sukuk literature, International Review of Economics and Finance, https://doi.org/10.1016/j.iref.2019.04.004.
  • Ruch, G. W., & Taylor, G. (2015). Accounting conservatism: A review of the literature. Journal of Accounting Literature, 34(1), 17-38.
  • Saha, A. (2022), Financial reporting quality during a crisis: a systematic review, Journal of Accounting Literature, 44 (2/3), 154-176.
  • Song, F.F. (2015) Ownership structure and accounting conservatism: A Literature review. Modern Economy, 6, 478-483.
  • Sukmawati, S., & Pujiningsih, S. (2022). IFRS Adoption Research in Indonesia: A Systematic Literature Review. Journal of Accounting and Investment, 23(1), 95-113.
  • Şeker, Y. & Atasel O. Y. (2023). Muhasebe alanındaki çalışmaların SciVal analitiğe dayalı bibliyometrik performans analizi. Fiscaoeconomia, 7(1), 862-884.
  • Tijjani, B., Ur Rehman, S., Peter, Z., Bajwa, I. A., & Khan, M. A. (2023). Research productivity of International Financial Reporting Standards (IFRS) from 2003 to 2020. Global Knowledge, Memory and Communication, 72(1/2), 1-23.
  • Zeghal, D., & Lahmar, Z. (2018). The effect of culture on accounting conservatism during adoption of IFRS in the EU. International Journal of Accounting & Information Management, 26(2), 311-330.
  • Zhong, Y., & Li, W. (2017). Accounting conservatism: A literature review. Australian Accounting Review, 27(2), 195-213

ULUSLARARASI FİNANSAL RAPORLAMA STANDARTLARI VE MUHASEBE MUHAFAZAKÂRLIĞI ÜZERİNE YAPILAN ÇALIŞMALARIN BİBLİYOMETRİK ANALİZİ

Yıl 2024, , 1 - 18, 29.01.2024
https://doi.org/10.55322/mdbakis.1256289

Öz

Bu çalışmanın amacı, Uluslararası Finansal Raporlama Standartları (UFRS) ve muhasebe
muhafazakârlığı üzerine yapılan çalışmaları bibliyometrik analiz yardımıyla araştırmaktır. Bu amaç
doğrultusunda 2012-2021 yılları arasında söz konusu alanlarda yapılan çalışmalar Scopus veri
tabanında incelenmiştir. Bibliyometrik analiz kapsamında ilgili alandaki çalışmalar incelenirken belirli
kriterler dikkate alınmıştır. Söz konusu kriterlerden bazıları; yayın türü, yayın sayısı (ülkelere göre,
kurum ve kuruluşlara göre vb.), bilimsel etki (atıflar, alan ağırlıklı atıflar vb.) şeklinde sıralanabilir.
Çalışmanın sonucunda UFRS ve muhasebe muhafazakârlığı alanlarında toplam 2.348 yayın yapıldığı
tespit edilmiştir. Bu çalışmaların yüzde 33’u uluslararası işbirliği şeklinde yapılmıştır. Ayrıca en fazla
yayının makale türünde (1.945 adet) yapıldığı belirlenmiştir. 2012-2021 yılları arasında söz konusu
alanlardaki çalışmalara toplam 24.329 atıf olmuştur. Söz konusu alanlarda en fazla yayına yer veren
dergi ise Australian Accounting Review (64 yayın ile) olmuştur. Ancak atıf bakımından ise Journal of Accounting and Economics (30 yayına) dergisindeki yayınlara en fazla atıf (2.556 atıf) yapılmıştır.
Bu alanlarda en fazla atıf (477 atıf ile) alan yayın ise Leuz ve Wysocki (2016) tarafından kaleme
alınmıştır. UFRS ve muhasebe muhafazakârlığı alanlarında en fazla yayın yapan yazar Christopher
W. Nobes (15 yayın) olmuştur. Fakat söz konusu alanlarda en fazla atıf alan yazar ise Christian Leuz
(4 yayına 1.230 atıf) olduğu belirlenmiştir. UFRS ve muhasebe muhafazakârlığı alanlarında en fazla
yayın yapan kuruluş ise Universidade de São Paulo (38 yayın) olmuştur.

Destekleyen Kurum

Herhangi bir destek alınmamıştır.

Kaynakça

  • Al-Hanandeh, A., Othman, A., Mastor, N., & ALnohoud, I. (2020). International Financial Reporting Standards (IFRS 9) and International Accounting Standard 39 (IAS 39) from 2003 to 2019: Bibliometric analysis. Creativity and Change, 14(11), 94-117.
  • Bahoo, S., Alon, I. & Paltrinieri, A. (2020), Sovereign wealth funds: past, present and future, International Review of Financial Analysis, 67, 101418.
  • Bellikli, U., & Daştan, A. (2021). Accounting conservatism and intellectual capital: Evidence from Turkey with comparison models and sectors. Ege Academic Review, 21(4), 333-355.
  • Bhutta, U., Martins, J. N., Mata, M. N., Raza, A., Dantas, R. M., Correia, A. B., & Rafiq, M. (2021). Intellectual structure and evolution of accounting conservatism research: past trends and future research suggestions. International Journal of Financial Studies, 9(3), 35-47.
  • Fallatah, E., Saat, N. A. M., Shah, S. M., & Chong, C. W. (2021). A bibliometric study of IFRS adoption and audit quality. Academy of Accounting and Financial Studies Journal, 25(4), 1-14.
  • Fetscherin, M., Voss, H. & Gugler, P. (2010), 30 Years of foreign direct investment to China: an interdisciplinary literature review, International Business Review, 19(3), 235-246.
  • Gaur, A. & Kumar, M. (2018), A systematic approach to conducting review studies: an assessment of content analysis in 25 years of IB research, Journal of World Business, 53(2), 280-289.
  • Hellman, N. (2008). Accounting conservatism under IFRS, Accounting in Europe, 5(2), 71-100. Marina, A. G. (2021). Accounting harmonization with IFRS: A bibliometric analysis using VosViewer software. Revista Economica, 73(4), 28-40.
  • Melega, A. (2022). Bibliometric analysis of scientific production regarding the harmonization of accounting in brics emerging economies. European Journal of Accounting, Finance & Business, 10(1), 11-20.
  • Murdayanti, Y., & Khan, M. N. A. A. (2021). The development of internet financial reporting publications: A concise of bibliometric analysis. Heliyon, 7(12), e08551.
  • Neag, R., & Maşca, E. (2015). Identifying accounting conservatism–A literature review. Procedia Economics and Finance, 32, 1114-1121.
  • Paltrinieri, A., Hassan, M.K., Bahoo, S. & Khan, A. (2019), A bibliometric review of sukuk literature, International Review of Economics and Finance, https://doi.org/10.1016/j.iref.2019.04.004.
  • Ruch, G. W., & Taylor, G. (2015). Accounting conservatism: A review of the literature. Journal of Accounting Literature, 34(1), 17-38.
  • Saha, A. (2022), Financial reporting quality during a crisis: a systematic review, Journal of Accounting Literature, 44 (2/3), 154-176.
  • Song, F.F. (2015) Ownership structure and accounting conservatism: A Literature review. Modern Economy, 6, 478-483.
  • Sukmawati, S., & Pujiningsih, S. (2022). IFRS Adoption Research in Indonesia: A Systematic Literature Review. Journal of Accounting and Investment, 23(1), 95-113.
  • Şeker, Y. & Atasel O. Y. (2023). Muhasebe alanındaki çalışmaların SciVal analitiğe dayalı bibliyometrik performans analizi. Fiscaoeconomia, 7(1), 862-884.
  • Tijjani, B., Ur Rehman, S., Peter, Z., Bajwa, I. A., & Khan, M. A. (2023). Research productivity of International Financial Reporting Standards (IFRS) from 2003 to 2020. Global Knowledge, Memory and Communication, 72(1/2), 1-23.
  • Zeghal, D., & Lahmar, Z. (2018). The effect of culture on accounting conservatism during adoption of IFRS in the EU. International Journal of Accounting & Information Management, 26(2), 311-330.
  • Zhong, Y., & Li, W. (2017). Accounting conservatism: A literature review. Australian Accounting Review, 27(2), 195-213
Toplam 20 adet kaynakça vardır.

Ayrıntılar

Birincil Dil Türkçe
Konular İşletme
Bölüm Araştırma Makaleleri
Yazarlar

Oğuz Yusuf Atasel 0000-0003-1654-9850

Yayımlanma Tarihi 29 Ocak 2024
Gönderilme Tarihi 25 Şubat 2023
Kabul Tarihi 18 Eylül 2023
Yayımlandığı Sayı Yıl 2024

Kaynak Göster

APA Atasel, O. Y. (2024). ULUSLARARASI FİNANSAL RAPORLAMA STANDARTLARI VE MUHASEBE MUHAFAZAKÂRLIĞI ÜZERİNE YAPILAN ÇALIŞMALARIN BİBLİYOMETRİK ANALİZİ. Muhasebe Ve Denetime Bakış, 23(71), 1-18. https://doi.org/10.55322/mdbakis.1256289