Musa Yelwa Abubakar
Department of Accounting Usmanu Danfodiyo University

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Journal : International Business and Accounting Research Journal

Adoption of International Financial Reporting Standards (IFRS) and Measurement of Reporting Quality: A Review of Methodologies Aminu Abdullahi; Musa Yelwa Abubakar
International Business and Accounting Research Journal Vol 1, No 2 (2017): July 2017
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (272.884 KB) | DOI: 10.15294/ibarj.v1i2.10


This paper conceptually review the various models employed by previous studies in the measurement of reporting quality following the adoption of International Financial Reporting Standards (IFRS) around the world. In the review, attention is paid to the nature, appropriateness and limitations of each of the models identified. It was found that, the methodologies used in studying the relationship and impact of IFRS on reporting quality are classified into qualitative, quantitative and firm-specific attributes models on one hand, and direct and indirect models on the other hand. Finally, the study calls on researchers to be wary, by selecting appropriate method that commensurates with the objectives of their studies, and their ability to adequately mitigate the limitation of the model highlighted in the review.