Global Accounting Convergence and the Potential Adoption of IFRS by the United States: An Analysis of Economic and Policy Factors
Global Accounting Convergence and the Potential Adoption of IFRS by the United States: An Analysis of Economic and Policy Factors ArXiv ID: ssrn-1357331 “View on arXiv” Authors: Unknown Abstract Drawing on the academic literature in accounting, finance and economics, we analyze economic and policy factors related to the potential adoption of Internation Keywords: International Financial Reporting Standards (IFRS), Accounting Standards, Regulatory Convergence, Financial Reporting, Policy Analysis, Corporate Accounting / Policy Complexity vs Empirical Score Math Complexity: 2.5/10 Empirical Rigor: 1.5/10 Quadrant: Philosophers Why: The paper is a conceptual policy analysis rooted in accounting and finance literature, with no advanced mathematical derivations or statistical models presented. It relies on theoretical arguments and literature review rather than data-driven backtests or empirical implementation. flowchart TD A["Research Goal<br>US IFRS Adoption Decision"] --> B["Methodology<br>Literature Review & Policy Analysis"] B --> C["Data & Inputs<br>Academic & Regulatory Sources"] C --> D["Computational Process<br>Comparative Assessment of Factors"] D --> E["Key Findings<br>Cost-Benefit Tradeoffs & Political Feasibility"] E --> F["Outcomes<br>Recommendations for US Regulators"]