Stakeholders' Response to IFRS adoption/ convergence on accounting quality and disclosures: A bibliometric review of Scopus database

This study characterises the results of behavioral accounting research on International Financial Reporting Standards (IFRS) adoption published in various journals. It: (a) provides an integrated overview of the extant literature available on the Scopus database, (b) locates their contributions, (c) identifies knowledge gaps and (d) derives a unique hypothesis for future investigation. This review presents an analysis of the studies on IFRS adoption/convergence considering the response of various stakeholders to IFRS adoption on issues including accounting quality and disclosure requirements. The present paper analyses 106 articles published between 2005 and 2021. Pre-parers (accountants) and users including academicians, researchers, policymakers, and regulatory and standard-setting bodies such as IASB may use this examination as a guideline to conduct further inspections into the standard-setting processes and the related issues.