International financial reporting standards (IFRSs) adoption in Africa: Abibliometric analysis

References

• Atayero, A. (2018). Citation analytics: Data exploration and comparative analyses of CiteScores of open access and subscription-based publications indexed in Scopus (2014–2016). Data in Brief, 19, 198–20. https://doi.org/10.1016/j.dib.2018.05.005
   PubMed Web of Science ®Google Scholar
• Baker, H. K., Kumar, S., & Pattnaik, D. (2020). Twenty-five years of the journal of corporate finance: A scientometric analysis. Journal of Corporate Finance, 101572. https://doi.org/10.1016/j.jcorpfin.2020.101572
   Web of Science ®Google Scholar
• Boolaky, P. K., Omoteso, K., Ibrahim, M. U., & Adelopo, I. (2018). The development of accounting practices and the adoption of IFRS in selected MENA countries. Journal of Accounting in Emerging Economies, 8(3), 327-351 https://doi.org/10.1108/JAEE-07-2015-0052
   Web of Science ®Google Scholar
• Chiu, V., Liu, Q., Muehlmann, B., & Baldwin, A. A. (2018). A bibliometric analysis of accounting information systems journals and their emerging technologies contributions. International Journal of Accounting Information Systems, 32, 24-4 https://doi.org/10.1016/J.ACCINF.2018.11.003
   Web of Science ®Google Scholar
• Coetzee, S. A., Janse van Rensburg, C., & Schmulian, A. (2016). Differences in students’ reading comprehension of international financial reporting standards: A South African case. Accounting Education, 25(4), 306–326. https://doi.org/10.1080/09639284.2016.1191269
   Google Scholar
• Coetzee, S. A., & Schmulian, A. (2013). The effect of IFRS adoption on financial reporting pedagogy in South Africa. Issues in Accounting Education, 28(2), 243–251. https://doi.org/10.2308/iace-50386
   Google Scholar
• Dahawy, K. M. (2009). Company characteristics and disclosure level the Egyptian. International Research Journal of Finance and Economics, 34, 194–208. https://www.scopus.com/record/display.uri?eid=2-s2.072249105383&origin=resultslist&sort=plff&src=s&st1=Company+characteristics+and+disclosure+level+the+Egyptian&st2=&sid=a8491b8a60424554049240e4ac0359c0&sot=b&sdt=b&sl=72&s=TITLE-ABS-KEY%28Company+charac
   Google Scholar
• Duermeijer, C., Mohamed, A., & Schoombee, L. (2018). Africa generates less than 1 % of the world ’ s research. https://www.elsevier.com/connect/africa-generates-less-than-1-of-the-worlds-research-data-analytics-can-change-that
   Google Scholar
• Efobi, U. R. (2015). IFRS adoption and the environment: Is Africa closing her eyes to something? Advances in Sustainability and Environmental Justice, 17. https://doi.org/10.1108/S2051-503020150000017016
   Google Scholar
• Elbannan, M. A. (2011). Accounting and stock market effects of international accounting standards adoption in an emerging economy. Review of Quantitative Finance and Accounting, 36(2), 207–245. https://doi.org/10.1007/s11156-010-0176-1
   Google Scholar
• Ezenwoke, O., Ezenwoke, A., Eluyela, D., & Olusanmi, O. (2019). A bibliometric study of accounting information systems research from 1975-2017. Asian Journal of Scientific Research, 12(2), 167–178. https://doi.org/10.3923/ajsr.2019.167.178
   Google Scholar
• Fakhfakh, M. (2015). The readability of international illustration of auditor’s report: An advanced reflection on the compromise between normative principles and linguistic requirements. Journal of Economics, Finance and Administrative Science, 20(38), 21–29. https://doi.org/10.1016/j.jefas.2015.02.001
   Google Scholar
• Farag, S. M. (2009). The accounting profession in Egypt: Its origin and development. The International Journal of Accounting, 44(4), 403–414. https://doi.org/10.1016/j.intacc.2009.09.001
   Google Scholar
• Graham, A., Nandialath, A. M., Skaradzinski, D., & Rustambekov, E. (2017). Macroeconomic determinants of International Financial Reporting Standards (IFRS) Adoption: Evidence from the Middle East North Africa (MENA) Region. Accounting & Taxation, 9(1), 39-48. https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3025011
   Google Scholar
• Houqe, M. N., & Monem, R. M. (2016). IFRS adoption, extent of disclosure, and perceived corruption: A cross-country study. International Journal of Accounting, 51(3) 363-378 https://doi.org/10.1016/j.intacc.2016.07.002
   Google Scholar
• IFAC. (2019). International standards: 2019 global status report. https://www.ifac.org/system/files/publications/files/IFAC-International-standards-2019-global-status-report
   Google Scholar
• Kouki, A. (2015). Accounting valuation models under international financial reporting standards: Evidence from some European listed companies. International Journal of Managerial and Financial Accounting, 7(1), 82. https://doi.org/10.1504/IJMFA.2015.067504
   Google Scholar
• Maradona, A. F., & Chand, P. (2018). The pathway of transition to International Financial Reporting Standards (IFRS) in developing countries: Evidence from Indonesia. Journal of International Accounting, Auditing and Taxation, 30, 57–68. https://doi.org/10.1016/j.intaccaudtax.2017.12.005
   Google Scholar
• Maroun, W. (2017). Assuring the integrated report: Insights and recommendations from auditors and preparers. The British Accounting Review, 49(3), 329–346. https://doi.org/10.1016/j.bar.2017.03.003
   Web of Science ®Google Scholar
• Maroun, W. (2018). Modifying assurance practices to meet the needs of integrated reporting: The case for “interpretive assurance”. Accounting, Auditing and Accountability Journal, 31(2), 400–427. https://doi.org/10.1108/AAAJ-10-2016-2732
   Web of Science ®Google Scholar
• Maroun, W., & van Zijl, W. (2014). Isomorphism and resistance in implementing IFRS 10 and IFRS 12. British Accounting Review, 48(2), 220-239. https://doi.org/10.1016/j.bar.2015.07.003
   Web of Science ®Google Scholar
• Martín-Martín, A., Costas, R., Van Leeuwen, T., & Delgado López-Cózar, E. (2018). Evidence of open access of scientific publications in Google Scholar: A large-scale analysis. Journal of Informetrics, 12(3), 819–841. https://doi.org/10.1016/j.joi.2018.06.012
   PubMed Web of Science ®Google Scholar
• Motelle, S., & Biekpe, N. (2015). Financial integration and stability in the Southern African development community. Journal of Economics and Business, 79(C), 100–117. https://doi.org/10.1016/j.jeconbus.2015.01.002
   Google Scholar
• Negash, M. (2008). Liberalisation and the value relevance of accrual accounting information: Evidence from the Johannesburg securities exchange. Afro-Asian Journal of Finance and Accounting, 1(1), 81. https://doi.org/10.1504/AAJFA.2008.016892
   Google Scholar
• Newman, W., Edmore, T., Milondzo, K., & Ongayi, W. V. (2016). A literature review on the impact of IAS/IFRS and regulations on quality of financial reporting. Risk Governance and Control: Financial Markets and Institutions, 6(4), 102–109. https://doi.org/10.22495/rcgv6i4art13
   Google Scholar
• Newman, W., Mhaka, C., Katiyo, E. M., Ongayi, W., & Milondzo, K. (2017). An Evaluation of the effectiveness of financial statements in disclosing true business performance to stakeholders in hospitality industry (A case of Lester-Lesley limited). Academy of Accounting and Financial Studies Journal, 21(3). https://www.abacademies.org/articles/an-evaluation-of-the-effectiveness-of-financial-statements-in-disclosing-true-business-performance-to-stakeholders-in-hospitality-6735.html
   Google Scholar
• Nicholas, A. T. (2014). Archival data analysis introduction. The International Journal of Aging and Human Development, 79(4), 323–325. https://journals.sagepub.com/doi/abs/10.1177/0091415015574188
   PubMed Web of Science ®Google Scholar
• Nnadi, M., & Soobaroyen, T. (2015). International financial reporting standards and foreign direct investment: The case of Africa. Advances in Accounting, 31(2), 228–238. https://doi.org/10.1016/j.adiac.2015.09.007
   Google Scholar
• Odoemelam, N., Okafor, R. G., & Ofoegbu, N. G. (2019). Effect of international financial reporting standard (IFRS) adoption on earnings value relevance of quoted Nigerian firms. Cogent Business and Management, 6(1). https://doi.org/10.1080/23311975.2019.1643520
   Web of Science ®Google Scholar
• Otekunrin, A. O., Iyoha, F. O., Uwuigbe, U., & Uwuigbe, O. R. (2017). Adoption of international financial reporting standard, capital structure and profitability of selected quoted firms in Nigeria. Proceedings of the 29th International Business Information Management Association Conference - Education Excellence and Innovation Management through Vision 2020: From Regional Development Sustainability to Global Economic Growth, Milan, Italy.
   Google Scholar
• Otekunrin, A. O., Nwanji, T. I., Olowookere, J. K., Egbide, B. C., Fakile, S. A., Lawal, A. I., Ajayi, S. A., Falaye, A. J., & Eluyela, D. F. (2018). Financial ratio analysis and market price of share of selected quoted agriculture and agro-allied firms in Nigeria after adoption of international financial reporting standard. Journal of Social Sciences Research, 4(12), 736-744. https://doi.org/10.32861/jssr.412.736.744
   Google Scholar
• Perera, D., & Chand, P. (2015). Issues in the adoption of international financial reporting standards (IFRS) for small and medium-sized enterprises (SMES). Advances in Accounting, 31(1), 165–178. https://doi.org/10.1016/j.adiac.2015.03.012
   Google Scholar
• Quagli, A., & Paoloni, P. (2012). How is the IFRS for SME accepted in the European context? An analysis of the homogeneity among European countries, users and preparers in the European commission questionnaire. Advances in Accounting, 28(1), 147–156. https://doi.org/10.1016/j.adiac.2012.03.003
   Google Scholar
• Trimble, M. (2018). A reinvestigation into accounting quality following global IFRS adoption: Evidence via earnings distributions. Journal of International Accounting, Auditing and Taxation, 33, 18–39. https://doi.org/10.1016/j.intaccaudtax.2018.09.001
   Google Scholar
• Urban, B., & Govender, D. P. (2012). Empirical evidence on environmental management practices. Engineering Economics, 23(2), 209-215. https://doi.org/10.5755/j01.ee.23.2.1549
   Google Scholar
• Uwuigbe, U., Emeni, F. K., Uwuigbe, O. R., & Maryjane, A. C. (2016). IFRS adoption and accounting quality: Evidence from the Nigerian banking sector. Corporate Ownership and Control, 14(1), 287–294. https://doi.org/10.22495/cocv14i1c1p12
   Google Scholar
• Uyar, A., & Güngörmüş, A. H. (2013). Perceptions and knowledge of accounting professionals on IFRS for SMEs: Evidence from Turkey. Research in Accounting Regulation, 25(1), 77–87. https://doi.org/10.1016/j.racreg.2012.11.001
   Google Scholar
• Van Zijl, W., & Maroun, W. (2017). Discipline and punish: Exploring the application of IFRS 10 and IFRS 12. Critical Perspectives on Accounting, 44, 42–58. https://doi.org/10.1016/j.cpa.2015.11.001
   Web of Science ®Google Scholar
• Welbeck, E. E. (2017). The influence of institutional environment on corporate responsibility disclosures in Ghana. Meditari Accountancy Research, 25(2), 216–240. https://doi.org/10.1108/MEDAR-11-2016-0092
   Google Scholar
• Wingard, C., Bosman, J., & Amisi, B. (2016). The legitimacy of IFRS an assessment of the influences on the due process of standard-setting. Meditari Accountancy Research, 24(1), 134–156. https://doi.org/10.1108/MEDAR-02-2014-0032
   Google Scholar