Title: Revenue recognition under IFRS: a systematic literature review
Abstract: TBP
Keywords: revenue; accounting; IFRS; decision-usefulness
Funding: no
Acknowledgement:
Data open access: Partial, due to Scopus and WoS paywall(?)
Author contributions statements: DP
Classification: systematic review
Heading: IFRS 15
Length (maxim length limits): 8k to 12k words
Figures, Tables, References: as necessary
Copy righted or opened access, open access fee: ???
Journal submission rate: ???
Drop-off rate: ???
Days to first decision, days to publish: ???
Research Question(s):
– What are the main lessons from IFRS 15 adoption
Motivation:
– Why revenue recognition literature is relatively rare (compared to the importance of the topic)?
Aim: To provide insights on preparers and users reaction to revenue standards
Importance: Input to PIR IFRS 15
Contribution: TBD
Novelty: TBD
Research GAP: see Motivation
Conceptual framework: ???
Theory: ???
Method(s): content analysis & network synthesis
Data (structure and time span): WoS/Scopus papers + others?
Hypothesis: irrelevant
Robustness (quantitative approach): ???
Quality test (qualitative approach): ???
Limitation: a depth of relevant literature
Further research: to be suggested based on the findings
Repeatability: Rpubs + Rnote published + part data open
Open:
Access: data on demand
Code: opened
Data: on demand
Protocol: opened Rpubs
Financing: No
Target journal: Accounting in Europe
English proofreading provider: External
Co-authors:
Skill needed: good knowledge of IFRS (not only research, but also the IASB’s due process)
Complementary competences: to be developed during the workshop
Timing available: till December 2024