Measuring the Effects of IFRS Adoption on Accounting Quality: A Review

Irina-Doina Păşcan

63 citations0/0 files storedProcedia Economics and Finance

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Auditing, Earnings Management, Governance Accounting Theory and Financial Reporting Financial Reporting and XBRL

Abstract

The wide application of IFRS around the word, boosted in the context of the IAS Regulation in 2002, opened the field for many empirical studies that analyzed different perspectives on the voluntary or mandatory IFRS adoption. In order to achieve the intended benefits of IFRS adoption, related to increased comparability and transparency of financial reporting, IFRS application should result in improved quality of accounting information. The main objective of our paper is to analyze the effect of the transition from the national accounting standards to IFRS on accounting quality in Europe, based on the research literature. Our study presents the metrics used by researchers in order to measure accounting quality and summarizes the determinants of accounting quality.

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References

2008International Accounting Standards and Accounting Quality 2007IFRS Adoption and Accounting Quality: A Review 2007Financial statement effects of adopting international accounting standards: the case of Germany 2011Does Mandatory Adoption of IFRS Improve Accounting Quality? Preliminary Evidence 2015Incentives or Standards: What Determines Accounting Quality Changes around IFRS Adoption?2010The Role of International Financial Reporting Standards in Accounting Quality: Evidence from the European Union 2009The Development of Accounting Quality of IAS and IFRS over Time: The Case of Germany 2013The Impact of IFRS on the Value Relevance of Accounting Information: Evidence from Turkish Firms

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