{"id":"https://openalex.org/W3031498041","doi":"https://doi.org/10.1108/ijaim-01-2020-0002","title":"Diffusion of IFRS using innovation diffusion models","display_name":"Diffusion of IFRS using innovation diffusion models","publication_year":2020,"publication_date":"2020-05-29","ids":{"openalex":"https://openalex.org/W3031498041","doi":"https://doi.org/10.1108/ijaim-01-2020-0002","mag":"3031498041"},"language":"en","primary_location":{"id":"doi:10.1108/ijaim-01-2020-0002","doi":"https://doi.org/10.1108/ijaim-01-2020-0002","is_oa":false,"landing_page_url":"https://doi.org/10.1108/ijaim-01-2020-0002","pdf_url":null,"source":{"id":"https://openalex.org/S86375777","display_name":"International Journal of Accounting and Information Management","issn_l":"1758-9037","issn":["1758-9037","1834-7649"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-b","anvur-class-a","anvur-scientific","cwts-core","fnege-4","jufo-1","norway-1","poland-70","russia-white-list-1"],"host_organization":"https://openalex.org/P4310319811","host_organization_name":"Emerald Publishing Limited","host_organization_lineage":["https://openalex.org/P4310319811"],"host_organization_lineage_names":["Emerald Publishing Limited"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Journal of Accounting &amp; Information Management","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5042880261","display_name":"Niharika Dayyala","orcid":"https://orcid.org/0000-0003-3128-9954","observed_orcids":["https://orcid.org/0000-0003-3128-9954"]},"institutions":[{"id":"https://openalex.org/I47301684","display_name":"Illinois State University","ror":"https://ror.org/050kcr883","country_code":"US","type":"education","lineage":["https://openalex.org/I47301684"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Niharika Dayyala","raw_affiliation_strings":["Department of Accounting, College of Business, Illinois State University, Normal, Illinois, USA"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Accounting, College of Business, Illinois State University, Normal, Illinois, USA","institution_ids":["https://openalex.org/I47301684"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5055959286","display_name":"Syed Kashif Raza Zaidi","orcid":"https://orcid.org/0009-0008-6283-1893","observed_orcids":["https://orcid.org/0009-0008-6283-1893"]},"institutions":[{"id":"https://openalex.org/I121820613","display_name":"Louisiana State University","ror":"https://ror.org/05ect4e57","country_code":"US","type":"education","lineage":["https://openalex.org/I121820613"]},{"id":"https://openalex.org/I26489229","display_name":"Louisiana State University in Shreveport","ror":"https://ror.org/02c4cbt39","country_code":"US","type":"education","lineage":["https://openalex.org/I26489229"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Syed Kashif Raza Zaidi","raw_affiliation_strings":["Department of Accounting and Business Law, College of Business, Louisiana State University Shreveport, Shreveport, Louisiana, USA"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Accounting and Business Law, College of Business, Louisiana State University Shreveport, Shreveport, Louisiana, USA","institution_ids":["https://openalex.org/I121820613","https://openalex.org/I26489229"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5023741867","display_name":"Kallol Kumar Bagchi","orcid":"https://orcid.org/0000-0002-5821-4349","observed_orcids":["https://orcid.org/0000-0002-5821-4349"]},"institutions":[{"id":"https://openalex.org/I164936912","display_name":"The University of Texas at El Paso","ror":"https://ror.org/04d5vba33","country_code":"US","type":"education","lineage":["https://openalex.org/I164936912"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Kallol Bagchi","raw_affiliation_strings":["Department of Accounting and Information Systems, College of Business Administration, The University of Texas at El Paso, El Paso, Texas, USA"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Accounting and Information Systems, College of Business Administration, The University of Texas at El Paso, El Paso, Texas, USA","institution_ids":["https://openalex.org/I164936912"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":4,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":4.653,"has_fulltext":false,"cited_by_count":12,"citation_normalized_percentile":{"value":0.94390024,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":97},"biblio":{"volume":"28","issue":"4","first_page":"685","last_page":"701"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.54830002784729,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.54830002784729,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.19709999859333038,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13794","display_name":"Financial Reporting and XBRL","score":0.07479999959468842,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/ifrs-adoption","display_name":"IFRS adoption","score":0.9649999737739563},{"id":"https://openalex.org/keywords/international-financial-reporting-standards","display_name":"IFRS","score":0.7829999923706055},{"id":"https://openalex.org/keywords/diffusion-of-innovations","display_name":"diffusion of innovations","score":0.8970000147819519},{"id":"https://openalex.org/keywords/bass-diffusion-model","display_name":"Bass diffusion model","score":0.9419999718666077},{"id":"https://openalex.org/keywords/imitation-effect","display_name":"imitation effect","score":0.722000002861023},{"id":"https://openalex.org/keywords/vertical-communication","display_name":"vertical communication","score":0.7170000076293945},{"id":"https://openalex.org/keywords/iasb","display_name":"IASB","score":0.8560000061988831},{"id":"https://openalex.org/keywords/accounting-standard-setting","display_name":"accounting standard setting","score":0.4440000057220459}],"concepts":[{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.6493009328842163},{"id":"https://openalex.org/C126388530","wikidata":"https://www.wikidata.org/wiki/Q1131737","display_name":"Imitation","level":2,"score":0.6024216413497925},{"id":"https://openalex.org/C69357855","wikidata":"https://www.wikidata.org/wiki/Q163214","display_name":"Diffusion","level":2,"score":0.6012236475944519},{"id":"https://openalex.org/C2778587509","wikidata":"https://www.wikidata.org/wiki/Q176831","display_name":"International Financial Reporting Standards","level":2,"score":0.599128782749176},{"id":"https://openalex.org/C125502","wikidata":"https://www.wikidata.org/wiki/Q1153279","display_name":"Early adopter","level":2,"score":0.5989894866943359},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5838233232498169},{"id":"https://openalex.org/C2776950860","wikidata":"https://www.wikidata.org/wiki/Q2914681","display_name":"Originality","level":3,"score":0.5540322065353394},{"id":"https://openalex.org/C2776291640","wikidata":"https://www.wikidata.org/wiki/Q2912517","display_name":"Value (mathematics)","level":2,"score":0.5187111496925354},{"id":"https://openalex.org/C120936955","wikidata":"https://www.wikidata.org/wiki/Q2155640","display_name":"Empirical research","level":2,"score":0.4569743871688843},{"id":"https://openalex.org/C2777216955","wikidata":"https://www.wikidata.org/wiki/Q18351911","display_name":"International comparisons","level":2,"score":0.4187013506889343},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.2753203511238098},{"id":"https://openalex.org/C162853370","wikidata":"https://www.wikidata.org/wiki/Q39809","display_name":"Marketing","level":1,"score":0.26360681653022766},{"id":"https://openalex.org/C105795698","wikidata":"https://www.wikidata.org/wiki/Q12483","display_name":"Statistics","level":1,"score":0.12835049629211426},{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.11066162586212158},{"id":"https://openalex.org/C190248442","wikidata":"https://www.wikidata.org/wiki/Q839486","display_name":"Qualitative research","level":2,"score":0.09055396914482117},{"id":"https://openalex.org/C144024400","wikidata":"https://www.wikidata.org/wiki/Q21201","display_name":"Sociology","level":0,"score":0.07824811339378357},{"id":"https://openalex.org/C97355855","wikidata":"https://www.wikidata.org/wiki/Q11473","display_name":"Thermodynamics","level":1,"score":0.0},{"id":"https://openalex.org/C50522688","wikidata":"https://www.wikidata.org/wiki/Q189833","display_name":"Economic growth","level":1,"score":0.0},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.0},{"id":"https://openalex.org/C77805123","wikidata":"https://www.wikidata.org/wiki/Q161272","display_name":"Social psychology","level":1,"score":0.0},{"id":"https://openalex.org/C36289849","wikidata":"https://www.wikidata.org/wiki/Q34749","display_name":"Social science","level":1,"score":0.0},{"id":"https://openalex.org/C121332964","wikidata":"https://www.wikidata.org/wiki/Q413","display_name":"Physics","level":0,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1108/ijaim-01-2020-0002","doi":"https://doi.org/10.1108/ijaim-01-2020-0002","is_oa":false,"landing_page_url":"https://doi.org/10.1108/ijaim-01-2020-0002","pdf_url":null,"source":{"id":"https://openalex.org/S86375777","display_name":"International Journal of Accounting and Information Management","issn_l":"1758-9037","issn":["1758-9037","1834-7649"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-b","anvur-class-a","anvur-scientific","cwts-core","fnege-4","jufo-1","norway-1","poland-70","russia-white-list-1"],"host_organization":"https://openalex.org/P4310319811","host_organization_name":"Emerald Publishing Limited","host_organization_lineage":["https://openalex.org/P4310319811"],"host_organization_lineage_names":["Emerald Publishing Limited"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Journal of Accounting &amp; Information Management","raw_type":"journal-article"}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":58,"referenced_works":["https://openalex.org/W1167148281","https://openalex.org/W1538677952","https://openalex.org/W1569373173","https://openalex.org/W1821150885","https://openalex.org/W1978900799","https://openalex.org/W1984697813","https://openalex.org/W1987802766","https://openalex.org/W1994437050","https://openalex.org/W2015927990","https://openalex.org/W2033253435","https://openalex.org/W2043973283","https://openalex.org/W2047321871","https://openalex.org/W2050886799","https://openalex.org/W2058393689","https://openalex.org/W2058641478","https://openalex.org/W2094524928","https://openalex.org/W2097160088","https://openalex.org/W2099376871","https://openalex.org/W2112004373","https://openalex.org/W2129194414","https://openalex.org/W2141211797","https://openalex.org/W2141541233","https://openalex.org/W2144993721","https://openalex.org/W2161498670","https://openalex.org/W2170181304","https://openalex.org/W2188178641","https://openalex.org/W2265720734","https://openalex.org/W2318564818","https://openalex.org/W2325808677","https://openalex.org/W2406412519","https://openalex.org/W2507547286","https://openalex.org/W2509136436","https://openalex.org/W2549809953","https://openalex.org/W2570710105","https://openalex.org/W2579139528","https://openalex.org/W2735162830","https://openalex.org/W2770199907","https://openalex.org/W2775415988","https://openalex.org/W2781739020","https://openalex.org/W2803430109","https://openalex.org/W2809037027","https://openalex.org/W2935078287","https://openalex.org/W2943159672","https://openalex.org/W2976477026","https://openalex.org/W2980438956","https://openalex.org/W2981303121","https://openalex.org/W2997990405","https://openalex.org/W3005990306","https://openalex.org/W3011434583","https://openalex.org/W3121504350","https://openalex.org/W3122176856","https://openalex.org/W3123643632","https://openalex.org/W3124277176","https://openalex.org/W3124907583","https://openalex.org/W3125073347","https://openalex.org/W4247695167","https://openalex.org/W4249720144","https://openalex.org/W4253543067"],"related_works":["https://openalex.org/W2621511245","https://openalex.org/W4362147621","https://openalex.org/W3011434583","https://openalex.org/W2028255896","https://openalex.org/W1821150885","https://openalex.org/W4220890661","https://openalex.org/W7208558795","https://openalex.org/W2775415988","https://openalex.org/W2291186822","https://openalex.org/W4362720834"],"abstract_inverted_index":{"Purpose":[0],"This":[1],"study":[2,205],"aims":[3],"to":[4,34,39,50,72,89,102,135,156,173,187,194],"examine":[5],"the":[6,16,20,73,87,91,104,145,152,157,175,184,196,199,214,225,228],"diffusion":[7,55,65,68,83,94,116,190,229],"pattern":[8,95],"of":[9,22,76,79,93,96,120,178,201,216,232],"International":[10],"Financial":[11],"Reporting":[12],"Standards":[13],"(IFRS)":[14],"into":[15],"countries":[17,28,42,146,172,219],"and":[18,63,81,131,137,171,180,223],"identifies":[19,224],"channels":[21],"diffusion.":[23,110],"Design/methodology/approach":[24],"Data":[25],"includes":[26],"98":[27],"that":[29,66,107,114],"made":[30],"a":[31,118,127,148,210],"public":[32],"commitment":[33],"IFRS":[35,109,115,153,189,217],"adoption":[36,75,154],"from":[37,126,160],"2000":[38],"2016.":[40],"Adoptee":[41],"are":[43,70,84,100],"categorized":[44],"based":[45],"on":[46,151,198],"Rogers\u2019":[47],"adopter":[48],"categorizations":[49],"understand":[51,174],"country":[52],"characteristics.":[53],"Innovation":[54],"models":[56,88],"such":[57],"as":[58],"internal":[59,80,132],"influence,":[60],"external":[61,82,121],"influence":[62,122,133],"bass":[64],"explain":[67,90],"patterns":[69],"applied":[71],"cumulative":[74],"IFRS.":[77,97,202,233],"Coefficients":[78],"obtained":[85,159,165],"using":[86,220],"mode":[92],"Further":[98],"tests":[99],"done":[101],"identify":[103],"best":[105],"model":[106],"explains":[108],"Findings":[111,112,164],"show":[113],"is":[117],"result":[119],"through":[123],"vertical":[124],"communication":[125,139,158],"centralized":[128],"body":[129],"(IASB)":[130],"due":[134],"imitation":[136],"interpersonal":[138],"between":[140],"countries.":[141],"Imitation":[142],"effect":[143,150],"among":[144],"has":[147],"stronger":[149],"compared":[155],"IASB.":[161],"Practical":[162],"implications":[163],"can":[166],"help":[167],"standards-setting":[168],"bodies,":[169],"organizations":[170],"potential":[176],"future":[177],"adopters":[179],"non-adopters.":[181],"It":[182],"facilitates":[183],"standard-setting":[185],"bodies":[186],"manage":[188],"by":[191,208],"implementing":[192],"measures":[193],"spread":[195],"word":[197],"benefits":[200],"Originality/value":[203],"The":[204],"generates":[206],"value":[207],"modeling":[209],"successive":[211],"increase":[212],"in":[213],"number":[215],"adoptee":[218],"empirical":[221],"methods":[222],"reasons":[226],"for":[227],"life":[230],"cycle":[231]},"counts_by_year":[{"year":2024,"cited_by_count":2},{"year":2023,"cited_by_count":4},{"year":2022,"cited_by_count":2},{"year":2021,"cited_by_count":3},{"year":2020,"cited_by_count":1}],"updated_date":"2026-11-03T10:50:19.383937","created_date":"2020-06-05T00:00:00"}
