Márcia R. C. Santos – ESCE, Instituto Politécnico de Setúbal, Portugal and Information Sciences and Technologies and Architecture
Research Center (ISTAR-IUL) at Instituto Universitário de Lisboa (ISCTE-IUL), Portugal
Paulo Alexandre – ESCE, Instituto Politécnico de Setúbal, Portugal, and CICE, Polytechnic Institute of Setúbal, Portugal
Paula Heliodoro – ESCE, Instituto Politécnico de Setúbal, Portugal, and CICE, Polytechnic Institute of Setúbal, Portugal
Rui Dias – ESCE, Instituto Politécnico de Setúbal, Portugal and CEFAGE-UE, IIFA, University of Évora, Portugal
DOI: https://doi.org/10.31410/ITEMA.2021.87
5th International Scientific Conference on Recent Advances in Information Technology, Tourism, Economics, Management and Agriculture – ITEMA 2021, Online/virtual, October 21, 2021, CONFERENCE PROCEEDINGS published by the Association of Economists and Managers of the Balkans, Belgrade; Printed by: SKRIPTA International, Belgrade, ISBN 978-86-80194-51-6, ISSN 2683-5991, DOI: https://doi.org/10.31410/ITEMA.2021
Abstract
The International Accounting Standards Board (IASB) conducts very demanding and complex work to setting accounting standards. The outputs produced by this board and their acts have been scrutinized over the years, by practitioners and academics. This study aims to contribute to the knowledge on the role of IASB by unveiling the research trends addressing this group of accounting experts and its publications. Through the analysis of the bibliometric data related to COVID-19 issues, this study identifies the main topics addressed in the literature during this pandemic. The results contribute to assessing the research conducted in this field and for creating the future research agenda on addressing the role and impact of the IASB during health, social and economic crises.
Keywords
International Accounting Standards Board (IASB); Literature; COVID-19
References
Dick, W., & Walton, P. (2007). The IASB Agenda – A Moving Target. Australian Accounting Review, 17(42), 8–17. https://doi.org/10.1111/j.1835-2561.2007.tb00438.x
Dye, R. A., & Sunder, S. (2001). Why Not Allow FASB and IASB Standards to Compete in the U.S.? Accounting Horizons, 15(3), 257–271. https://doi.org/10.2308/acch.2001.15.3.257
IASplus. (2021). Accounting considerations related to COVID-19. https://www.iasplus.com/en/ resources/topics/covid-19
Lozada, A. (2014). International Accounting Standards Board (IASB) and Financial Accounting Standards Board (FASB) Convergence Project: Where Are They Now? Journal of Modern Accounting and Auditing, 10(10), 1991–1004.
Mohamed Amine, A., & Mohamed, M. (2021). Treatment of lease contracts under the COVID-19 pandemic. (IASB response through amendments to IFRS16). Review of Eco Research, 16(2), 10–27.
Mohsen, M. K., & Fatemeh, K. (2021). Lobbying and the International Accounting Standards Board (IASB); an Overview of Lobbying Behavior. In Iranian Operations Research Society (Ed.), International Conference On Challenge And New Solutions In Industrial Engineering And Management And Accounting. Damghan University And Scientific Center Of Taghdis.
Moscariello, N., & Pizzo, M. (2021). Practical expedients and theoretical flaws: the IASB’s legitimacy strategy during the COVID-19 pandemic. Accounting, Auditing & Accountability Journal, ahead-of-print (ahead-of-print). https://doi.org/10.1108/AAAJ-08-2020-4876
Pham, Q. T., Ho, X. T., Nguyen, T. P. L., Pham, T. H. Q., & Bui, A. T. (2021). Financial reporting quality in pandemic era: case analysis of Vietnamese enterprises. Journal of Sustainable Finance & Investment, 1–23. https://doi.org/10.1080/20430795.2021.1905411
Santos, M. R. C., & Laureano, R. M. S. (2021). Developing a vulnerability-based conceptual model for managing risk in nonprofit projects: a multicase study in a European country. Public Management Review. https://doi.org/10.1080/14719037.2021.1972685
Santos, M. R. C., Laureano, R. M. S., & Moro, S. (2020). Unveiling Research Trends for Organizational Reputation in the Nonprofit Sector. Voluntas, 31, 56–70. https://doi.org/10.1007/ s11266-018-00055-7
Shields, K., Clacher, I., & Zhang, Q. (2019). Negative Tone in Lobbying the International Accounting Standards Board. The International Journal of Accounting, 54(03), 1950010. https://doi.org/10.1142/S1094406019500100
Teixeira, A. (2021). Accounting for leases – lessons from COVID-19. Pacific Accounting Review, 33(2), 238–245. https://doi.org/10.1108/PAR-09-2020-0186
Whittington, G. (2008). Fair Value and the IASB/FASB Conceptual Framework Project: An Alternative View. Abacus, 44(2), 139–168. https://doi.org/10.1111/j.1467-6281.2008.00255.x
