A Bibliometric Analysis of Studies Examining the Relationship Between IFRS and Accounting Information Quality
Chapter from the book: Doğan, Z. (ed.) 2026. Current Issues in Accounting.

İpek Yaylalı
İstanbul Medipol University

Synopsis

Driven by the accelerating pace of globalisation and technological advancements, the world economy has become increasingly integrated, a development that has significantly impacted the scope of business operations. Businesses have included the development and widespread adoption of International Financial Reporting Standards (IFRS) among their priority objectives, with the aim of reducing barriers encountered in international investment processes and enhancing the comparability of financial information. The primary objective of this study is to examine academic research addressing the relationship between IFRS and Accounting Information Quality using bibliometric analysis. In this context, studies on the topic of “IFRS and Accounting Information Quality” were searched in the Web of Science database, and a total of 829 academic publications published between 2007 and 2025 were evaluated using the bibliometric analysis method. Bibliometric analysis is a method used to reveal the structure and developmental trends of studies in the scientific literature; it enables the analysis of trends and research patterns in the literature through various indicators such as the number of publications, distribution by year, authors, journals, citation counts, institutions, countries and keywords. The findings of the study indicate that research examining the impact of IFRS on the quality of accounting information is concentrated within limited regional academic circles and has not yet evolved into a multi-centred collaborative network. Citation analysis reveals that knowledge production is based on a partially centralised structure. It is observed that there is a research dynamic centred in the US but open to multinational collaborations, and that this is addressed from an international comparative perspective. Furthermore, it is understood that the literature on IFRS and accounting information quality is empirically dense and characterised by international collaboration, whilst there are research gaps regarding developing countries and digital reporting practices. The keywords indicate that the literature is concentrated around market-based quality measures, earnings management and corporate factors. The Bibliometric Matching Analysis of the texts reveals the existence of a research tradition centred on corporate governance and earnings management, whilst the Citation Network Analysis demonstrates that the subject possesses an international academic research network with a high citation density.

How to cite this book

Yaylalı, İ. (2026). A Bibliometric Analysis of Studies Examining the Relationship Between IFRS and Accounting Information Quality. In: Doğan, Z. (ed.), Current Issues in Accounting. Özgür Publications. DOI: https://doi.org/10.58830/ozgur.pub1357.c5464

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Published

June 30, 2026

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