RESEARCH INDICATORS ON IFRS AND QUALITY ACHIEVEMENT: AN ANALYSIS OF WOS PUBLICATIONS

Khalid  DJEFFAL; Nour El-Houda  HADDAD

doi:10.54960/jfcg.v6i2.84

Authors

Khalid DJEFFAL Innovation & Financial Engineering Laboratory, University of Oum ElBouaghi, Algeria.
Nour El-Houda HADDAD Innovation & Financial Engineering Laboratory, University of Oum ElBouaghi, Algeria.

DOI:

https://doi.org/10.54960/jfcg.v6i2.84

Keywords:

Bibliometric search indicators, IFRS; Quality, VOSviewer, Web of Science

Abstract

This study aims to highlight the bibliometric indicators of the research On the relationship between IFRS and quality in the field of accounting, by focusing on the development of scientific production, and on the publication pattern in terms of the number of authors, the most important influential authors, and the authors citation network. We will also focus on analyzing the publications in terms of their nature, highlighting the most influential ones, and then analyzing the terminology. The VOSviewer program was used to analyze the data extracted from the Web of Science database. One of the most important results reached is that scientific production in this field is multiplying at an accelerated rate. It is dominated by the pattern of cooperation in publishing, especially the tripartite cooperation. Barth, M.E, is the most influential author. In terms of publications, the articles are predominant in nature, with Ball, R. et al. (2003) the most influential. The terminology indicates that there are three basic divisions: earnings quality, report quality, and governance.

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