Using Google Trends to track the global interest in International Financial Reporting Standards: Evidence from big data

This study proposes a novel method for identifying international accounting differences under International Financial Reporting Standards (IFRS). Using Google Trends data extracted between January 2014 and August 2022, it creates an index, the Global IFRS/IAS Search Index (GISI), which comprises search activities of 121 jurisdictions 45 IFRS standards. To assess its relative validity, I classify Nobes' (1983) 14 in addition to 20 OECD countries. The cluster analysis demonstrates that GISI is viable alternative analyzing IFRS. results indicate incorporating big could be beneficial examining global issues. A judgmental classification financial reporting practices