Enforcement and accounting quality in the context of IFRS: is there a gap in the literature?
Autor(a) principal: | |
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Data de Publicação: | 2021 |
Outros Autores: | , |
Tipo de documento: | Artigo |
Idioma: | eng |
Título da fonte: | Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
Texto Completo: | https://hdl.handle.net/1822/83845 |
Resumo: | Purpose Existing research has concluded that accounting quality is influenced not only by the quality of accounting standards, but also by enforcement systems. Therefore, enforcement is one of the key factors for ensuring International Financial Reporting Standards’ (IFRS) compliance and achieving accounting quality. However, one still does not know what has been studied about this relationship in scientific literature. Accordingly, the purpose of this paper is to identify, recap and evaluate the current state of research on the relationship between IFRS enforcement and accounting quality, to provide a critical overview of publications in this field and to identify future areas of interest. Design/methodology/approach Supported by a structured literature review, this paper fills in a research gap by conducting a scientometric analysis of papers on the relationship between IFRS enforcement and accounting quality construed in a broad sense. It reviews papers published between 2006 and 2019 selected from the Web of Science database, particularly analyzing main journals, authors, geographic areas of study, methods used, specific topics explored and future lines of research to be developed. Findings Main findings show a shortage of studies analyzing IFRS enforcement practices in individual countries and, in turn, the impact these practices may have on the accounting quality. This gap calls for further research to know the effectiveness of the IFRS-related enforcement mechanisms. Originality/value To the best of the authors’ knowledge, no previous scientometric studies focused on the enforcement of IFRS and accounting quality. This study fills this research gap and improves the understanding about what has been published on the topic, also proposing an agenda for future research that can help regulators to adjust policies for the implementation and enforcement of IFRS. |
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Enforcement and accounting quality in the context of IFRS: is there a gap in the literature?Content analysisStructured literature reviewAccounting standardsResearch descriptionScientometric studyCiências Sociais::Economia e GestãoSocial SciencesPurpose Existing research has concluded that accounting quality is influenced not only by the quality of accounting standards, but also by enforcement systems. Therefore, enforcement is one of the key factors for ensuring International Financial Reporting Standards’ (IFRS) compliance and achieving accounting quality. However, one still does not know what has been studied about this relationship in scientific literature. Accordingly, the purpose of this paper is to identify, recap and evaluate the current state of research on the relationship between IFRS enforcement and accounting quality, to provide a critical overview of publications in this field and to identify future areas of interest. Design/methodology/approach Supported by a structured literature review, this paper fills in a research gap by conducting a scientometric analysis of papers on the relationship between IFRS enforcement and accounting quality construed in a broad sense. It reviews papers published between 2006 and 2019 selected from the Web of Science database, particularly analyzing main journals, authors, geographic areas of study, methods used, specific topics explored and future lines of research to be developed. Findings Main findings show a shortage of studies analyzing IFRS enforcement practices in individual countries and, in turn, the impact these practices may have on the accounting quality. This gap calls for further research to know the effectiveness of the IFRS-related enforcement mechanisms. Originality/value To the best of the authors’ knowledge, no previous scientometric studies focused on the enforcement of IFRS and accounting quality. This study fills this research gap and improves the understanding about what has been published on the topic, also proposing an agenda for future research that can help regulators to adjust policies for the implementation and enforcement of IFRS.This study was supported by the Portuguese Foundation for Science and Technology (FCT) and the Portuguese Ministry of Education and Science through national funds, being jointly funded by the Research Center in Political Science, University of Minho (UIDB/CPO/00758/2020), the Centre for Research in Economics and Management, University of Minho (UIDB/03182/2020), and the Centre for Business and Economics Research, University of Coimbra (UIDB/05037/2020).EmeraldUniversidade do MinhoSilva, AdrianaJorge, SusanaLima Rodrigues, Lúcia20212021-01-01T00:00:00Zinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/articleapplication/pdfhttps://hdl.handle.net/1822/83845engSilva, A., Jorge, S. and Rodrigues, L.L. (2021), "Enforcement and accounting quality in the context of IFRS: is there a gap in the literature?", International Journal of Accounting & Information Management, Vol. 29 No. 3, pp. 345-367. https://doi.org/10.1108/IJAIM-08-2020-01261834-764910.1108/IJAIM-08-2020-0126https://www.emerald.com/insight/content/doi/10.1108/IJAIM-08-2020-0126/full/htmlinfo:eu-repo/semantics/openAccessreponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãoinstacron:RCAAP2023-07-21T12:30:53Zoai:repositorium.sdum.uminho.pt:1822/83845Portal AgregadorONGhttps://www.rcaap.pt/oai/openaireopendoar:71602024-03-19T19:26:08.477073Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãofalse |
dc.title.none.fl_str_mv |
Enforcement and accounting quality in the context of IFRS: is there a gap in the literature? |
title |
Enforcement and accounting quality in the context of IFRS: is there a gap in the literature? |
spellingShingle |
Enforcement and accounting quality in the context of IFRS: is there a gap in the literature? Silva, Adriana Content analysis Structured literature review Accounting standards Research description Scientometric study Ciências Sociais::Economia e Gestão Social Sciences |
title_short |
Enforcement and accounting quality in the context of IFRS: is there a gap in the literature? |
title_full |
Enforcement and accounting quality in the context of IFRS: is there a gap in the literature? |
title_fullStr |
Enforcement and accounting quality in the context of IFRS: is there a gap in the literature? |
title_full_unstemmed |
Enforcement and accounting quality in the context of IFRS: is there a gap in the literature? |
title_sort |
Enforcement and accounting quality in the context of IFRS: is there a gap in the literature? |
author |
Silva, Adriana |
author_facet |
Silva, Adriana Jorge, Susana Lima Rodrigues, Lúcia |
author_role |
author |
author2 |
Jorge, Susana Lima Rodrigues, Lúcia |
author2_role |
author author |
dc.contributor.none.fl_str_mv |
Universidade do Minho |
dc.contributor.author.fl_str_mv |
Silva, Adriana Jorge, Susana Lima Rodrigues, Lúcia |
dc.subject.por.fl_str_mv |
Content analysis Structured literature review Accounting standards Research description Scientometric study Ciências Sociais::Economia e Gestão Social Sciences |
topic |
Content analysis Structured literature review Accounting standards Research description Scientometric study Ciências Sociais::Economia e Gestão Social Sciences |
description |
Purpose Existing research has concluded that accounting quality is influenced not only by the quality of accounting standards, but also by enforcement systems. Therefore, enforcement is one of the key factors for ensuring International Financial Reporting Standards’ (IFRS) compliance and achieving accounting quality. However, one still does not know what has been studied about this relationship in scientific literature. Accordingly, the purpose of this paper is to identify, recap and evaluate the current state of research on the relationship between IFRS enforcement and accounting quality, to provide a critical overview of publications in this field and to identify future areas of interest. Design/methodology/approach Supported by a structured literature review, this paper fills in a research gap by conducting a scientometric analysis of papers on the relationship between IFRS enforcement and accounting quality construed in a broad sense. It reviews papers published between 2006 and 2019 selected from the Web of Science database, particularly analyzing main journals, authors, geographic areas of study, methods used, specific topics explored and future lines of research to be developed. Findings Main findings show a shortage of studies analyzing IFRS enforcement practices in individual countries and, in turn, the impact these practices may have on the accounting quality. This gap calls for further research to know the effectiveness of the IFRS-related enforcement mechanisms. Originality/value To the best of the authors’ knowledge, no previous scientometric studies focused on the enforcement of IFRS and accounting quality. This study fills this research gap and improves the understanding about what has been published on the topic, also proposing an agenda for future research that can help regulators to adjust policies for the implementation and enforcement of IFRS. |
publishDate |
2021 |
dc.date.none.fl_str_mv |
2021 2021-01-01T00:00:00Z |
dc.type.status.fl_str_mv |
info:eu-repo/semantics/publishedVersion |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://hdl.handle.net/1822/83845 |
url |
https://hdl.handle.net/1822/83845 |
dc.language.iso.fl_str_mv |
eng |
language |
eng |
dc.relation.none.fl_str_mv |
Silva, A., Jorge, S. and Rodrigues, L.L. (2021), "Enforcement and accounting quality in the context of IFRS: is there a gap in the literature?", International Journal of Accounting & Information Management, Vol. 29 No. 3, pp. 345-367. https://doi.org/10.1108/IJAIM-08-2020-0126 1834-7649 10.1108/IJAIM-08-2020-0126 https://www.emerald.com/insight/content/doi/10.1108/IJAIM-08-2020-0126/full/html |
dc.rights.driver.fl_str_mv |
info:eu-repo/semantics/openAccess |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
Emerald |
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Emerald |
dc.source.none.fl_str_mv |
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Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação |
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RCAAP |
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Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
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Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
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Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação |
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