Title: IFRS in India and some selected gulf countries: a systematic review and synthesis for future research

Authors: Faozi A. Almaqtari; Abdulwahid Hashid; Mohd Shamim; Najib H. Farhan

Addresses: Department of Accounting, Faculty of Business, Economics, and Social Development, University Malaysia Trengganu (UMT), Terengganu, Malaysia ' Department of Accounting, Prince Sattam Bin Abdulaziz University, Saudi Arabia ' Department of Commerce, Aligarh Muslim University, India ' Department of Finance, Universal Business School, India

Abstract: The present study aims to review the state of the art of strand literature of IFRS and compare the trend of IFRS studies in India, KSA, Oman and UAE individually with the existing stock of literature from other countries. The study found that IFRS is not well documented and researched especially in KSA and India. The findings suggest that more empirical studies on different aspects of IFRS are needed especially, after convergence with IFRS in India and IFRS adoption in KSA. The study provides an insight for academicians and practitioners by highlighting what has been done and what is left to be done in IFRS in India and GCC. The study makes a novel contribution to the strand literature of IFRS. It uses a systematic evidenced-based review for IFRS studies to bridge the missing elements and highlight what are left to be done in this area.

Keywords: IFRS; systematic review; India; KSA; Oman; UAE.

DOI: 10.1504/IJBEX.2022.123515

International Journal of Business Excellence, 2022 Vol.27 No.2, pp.147 - 188

Received: 02 Nov 2019
Accepted: 27 Dec 2019
Published online: 27 Jun 2022 *

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