International Financial Reporting Standards and Earnings Management: A Global Research Landscape Analysis

Abstract

This study provides a comprehensive bibliometric analysis of global scholarly research on International Financial Reporting Standards (IFRS) adoption and earnings management (EM) using data retrieved from the Scopus database spanning 2005 to 2025. A total of 398 publications were analyzed using tools such as biblioMagika®, VOSviewer, and OpenRefine to examine publication trends, citation performance, thematic evolution, and collaborative networks. The analysis revealed a growing academic interest, with a citation per paper average of 20.10 and an h-index of 46, indicating strong and sustained scholarly impact. Most research contributions emerged from the domains of Business, Accounting, and Economics, though interdisciplinary links with Social Sciences, Environmental Studies, and Decision Sciences were also evident. Highly cited works were clustered around themes such as the quality of financial reporting, real and accrual-based earnings management, regulatory enforcement, and IFRS’s impact across jurisdictions. Prominent authors like Jeanjean, Stolowy, and Christensen, along with key journals such as the European Accounting Review and Journal of Accounting and Public Policy, were identified as intellectual anchors in the field. Network visualizations of citations, co-authorship, and keyword co-occurrence revealed a maturing research structure with increasing global collaboration and conceptual diversification. The findings highlight that while the IFRS-EM literature has developed significantly, opportunities remain to explore underrepresented regions, embrace emerging topics like sustainability reporting and digital governance, and foster cross-disciplinary integration. This bibliometric review contributes to mapping the intellectual landscape and offers critical direction for future research trajectories in financial reporting and earnings quality scholarship.