“GLOBAL TRENDS IN IFRS ADOPTION: A BIBLIOMETRIC AND NETWORK ANALYSIS (2011–2025)”

Abstract

This study provides a comprehensive bibliometric and scientometric analysis of global research on International Financial Reporting Standards (IFRS) adoption from 2011 to 2025. A total of 320 indexed documents were retrieved from the Dimensions database, offering broader coverage beyond conventional sources like Scopus and Web of Science. The analysis employs VOSviewer and the Bibliometrix R package to examine publication trends, citation patterns, co-authorship networks, and thematic clusters. Results indicate a significant surge in scholarly output after 2016, driven by regulatory convergence initiatives such as the implementation of Ind AS in India. The United States, United Kingdom, and India emerge as dominant contributors, while thematic mapping highlights emerging research streams in earnings management, transparency, value relevance, and sustainability reporting. Despite this growth, the field remains fragmented across regions and methodologies. This study consolidates dispersed knowledge, identifies intellectual turning points, and suggests future research directions in areas such as digital accounting, ESG reporting, and AI-driven financial disclosure systems. The findings offer valuable insights for academics, regulators, and practitioners seeking to advance global financial reporting harmonization.