Márcia R. C. Santos – ESCE, Instituto Politécnico de Setúbal, Portugal and Information Sciences and Technologies and Architecture
Research Center (ISTAR-IUL) at Instituto Universitário de Lisboa (ISCTE-IUL), Portugal
Paulo Alexandre – ESCE, Instituto Politécnico de Setúbal, Portugal, and CICE, Polytechnic Institute of Setúbal, Portugal
Paula Heliodoro – ESCE, Instituto Politécnico de Setúbal, Portugal, and CICE, Polytechnic Institute of Setúbal, Portugal
Rui Dias – ESCE, Instituto Politécnico de Setúbal, Portugal and CEFAGE-UE, IIFA, University of Évora, Portugal
 DOI: https://doi.org/10.31410/ITEMA.2021.87
5th International Scientific Conference on Recent Advances in Information Technology, Tourism, Economics, Management and Agriculture – ITEMA 2021, Online/virtual, October 21, 2021, CONFERENCE PROCEEDINGS published by the Association of Economists and Managers of the Balkans, Belgrade; Printed by: SKRIPTA International, Belgrade, ISBN 978-86-80194-51-6, ISSN 2683-5991, DOI:Â https://doi.org/10.31410/ITEMA.2021
Abstract
The International Accounting Standards Board (IASB) conducts very demanding and complex work to setting accounting standards. The outputs produced by this board and their acts have been scrutinized over the years, by practitioners and academics. This study aims to contribute to the knowledge on the role of IASB by unveiling the research trends addressÂing this group of accounting experts and its publications. Through the analÂysis of the bibliometric data related to COVID-19 issues, this study identifies the main topics addressed in the literature during this pandemic. The results contribute to assessing the research conducted in this field and for creating the future research agenda on addressing the role and impact of the IASB during health, social and economic crises.
Keywords
International Accounting Standards Board (IASB); Literature; COVID-19
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