The rise and rise of IFRS: An examination of IFRS diffusion
Article Properties
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LanguageEnglish
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DOI (url)
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Publication Date2008/11/01
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Indian UGC (journal)
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Refrences43
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Citations113
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Wai Fong Chua
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Stephen L. Taylor
Cite
Chua, Wai Fong, and Stephen L. Taylor. “The Rise and Rise of IFRS: An Examination of IFRS Diffusion”. Journal of Accounting and Public Policy, vol. 27, no. 6, 2008, pp. 462-73, https://doi.org/10.1016/j.jaccpubpol.2008.09.004.
Chua, W. F., & Taylor, S. L. (2008). The rise and rise of IFRS: An examination of IFRS diffusion. Journal of Accounting and Public Policy, 27(6), 462-473. https://doi.org/10.1016/j.jaccpubpol.2008.09.004
Chua WF, Taylor SL. The rise and rise of IFRS: An examination of IFRS diffusion. Journal of Accounting and Public Policy. 2008;27(6):462-73.
Journal Categories
Political science
Political institutions and public administration (General)
Social Sciences
Commerce
Business
Social Sciences
Economic theory
Demography
Economics as a science
Social Sciences
Finance
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Refrences
| Title | Journal | Journal Categories | Citations | Publication Date |
|---|---|---|---|---|
| International accounting standards and accounting quality | 2008 | |||
| Discussion of “The implications of unverifiable fair-value accounting: Evidence from the political economy of goodwill accounting” | Journal of Accounting and Economics |
| 10 | 2008 |
IFRS in the U.S.: It May Come Sooner Than You Think: A Commentary | Journal of International Accounting Research |
| 14 | 2007 |
| Incentives versus standards: properties of accounting income in four East Asian countries | Journal of Accounting and Economics |
| 1,311 | 2003 |
| Accounting for Globalization | Accounting Forum |
| 51 | 2003 |
Citations
| Title | Journal | Journal Categories | Citations | Publication Date |
|---|---|---|---|---|
Institutional Theory and Hybrid Accounting and Control Systems | Journal of Management Accounting Research |
| 2024 | |
| Adoption of quality standards for corporate greenhouse gas inventories: The importance of other stakeholders | International Journal of Production Economics |
| 1 | 2023 |
| IFRS adoption in the United States: An analysis of the role of the SEC’s Chairs | Journal of Accounting and Public Policy |
| 4 | 2023 |
The nested and spillover effects of institutional environment on reporting standard convergence: a multilevel approach and an agglomeration economy perspective | Journal of Accounting Literature |
| 2023 | |
Formal and informal institutions and fair value opinion shopping: an institutional anomie theory perspective | Journal of Accounting Literature |
| 1 | 2023 |
Citations Analysis
The category
Social Sciences: Finance 67
is the most commonly referenced area in studies that cite this article. The first research to cite this article was titled The Impact of Mandatory IFRS Adoption on Equity Valuation of Accounting Numbers for Security Investors in the EU and was published in 2010. The most recent citation comes from a 2024 study titled Institutional Theory and Hybrid Accounting and Control Systems. This article reached its peak citation in 2018, with 14 citations. It has been cited in 63 different journals, 7% of which are open access. Among related journals, the SSRN Electronic Journal cited this research the most, with 12 citations. The chart below illustrates the annual citation trends for this article.