Adoption of International Financial Reporting Standard and Accounting Information Quality

Tasiu Tijjani Kademi, Musa Muhammad Ibrahim, Haruna Shehu


The aim of this paper is to review previous literatures on IFRS adoption and whether the adoption will help in improving accounting quality.Many countries both developed and developing adopts or permits the use of International Financial Reporting Standards (‘IFRS’) by publicly listed companies with the aim of achieving higher information quality and accounting comparability. However, based on the reviewed articles the empirical evidence proved to be conflicting with some evidenced the benefits of IFRS adoption on the accounting information quality although many state that’s these benefits of the adoption defend largely on other external factors such as countries’ legal and level of enforcement, culture and investor protection while others found no any benefits arising from the IFRS adoption in respect of information quality.

Keywords: IFRS, Adoption, Information Quality

Full Text: PDF
Download the IISTE publication guideline!

To list your conference here. Please contact the administrator of this platform.

Paper submission email:

ISSN (Paper)2222-1697 ISSN (Online)2222-2847

Please add our address "" into your email contact list.

This journal follows ISO 9001 management standard and licensed under a Creative Commons Attribution 3.0 License.

Copyright ©