A half-century of Accounting and Business Research: the impact on the study of international financial reporting

Research output: Contribution to journalArticlepeer-review

34 Downloads (Pure)


This paper celebrates the contribution of this journal, over its first 50 years, to research on international financial reporting, defined as comprising writings on comparative or harmonisation topics. The paper examines the journal’s output in that field and how it contributed to the field’s development. Even though the journal was sympathetic to international financial reporting, less than 1% of output in its first decade (the 1970s) related to it. In its first 35 years, a large proportion of the journal’s limited output in the field was produced by two small groups of researchers. However, during its fourth decade, the field gradually became dominant as the accounting world changed. By then, the journal had already published the seminal papers on several central topics in international financial reporting, including measuring harmonisation, using reconciliations to measure international accounting differences, assessing international differences in the influence of tax on financial reporting, and measuring international difference in the application of international standards. These topics were later taken up by many researchers in several other journals.
Original languageEnglish
Pages (from-to)693-701
Number of pages9
JournalAccounting and Business Research
Issue number7
Early online date30 Mar 2020
Publication statusE-pub ahead of print - 30 Mar 2020


  • international accounting
  • IFRS
  • Financial reporting

Cite this