Comments on abstract, title, references

The purpose of writing the article has been clearly stated. However, the purpose of this writing is not in line with the research questions. In the abstract it is stated that the purpose of writing is to build a model, while the research question is to determine the leading forces an agent - IASB - to adopt this standards. How the research method used is clear, but the research findings are less clear. The title is informative and relevant to the objectives and research results. The references used to support this article are relevant and up to date. The author has also written in text citations and the bibliography is in accordance with the commonly used style. The main study that supports this article has also been included as a reference. for example

comments on Introduction/background

This article has described in detail the adoption on IFRS that has been conducted by previous researchers. Particularly in the context of IFRS adoption, the researcher explained that previous research on IFRS adoption focused on IFRS adoption itself, without explaining how the international standard diffusion process. Unfortunately the researchers only mentioned minimal sources, in the background the researchers only cited the two previous articles. While research on the adoption of IFRS has been very much done by previous researchers. Several previous studies that are relevant and can be used as a source in this research include: Aburous, D. (2019). IFRS and institutional work in the accounting domain. Critical Perspectives on Accounting, 62, 1-15. Alon, A., & Dwyer, P.D. (2016). SEC's acceptance of IFRS-based financial reporting: An examination based in institutional theory. Accounting, Organizations and Society, 48, 1-16. Judge, W., Li, S., & Pinsker, R. (2010). National adoption of International Accounting Standards: An institutional perspective. Corporate Governance: An International Review, 18(3), 161-174. The research question is clearly stated in the background. The researcher intends to build a model of IFRS adoption using a neo-institutional theoretical framework. In the background, the researcher states that this research question is different and important to do, because previous research has several weaknesses. The first weakness according to researchers is that previous studies focused more on IFRS adoption rather than on the diffusion process. The second weakness according to the researcher is that the previous article uses a quantitative approach. The last weakness is that the previous research used a case study approach, so it cannot be generalized. In my opinion that weakness is not really a weakness. But it is a choice made by previous researchers. It depends on the research objectives to be carried out by previous research. If the objective of the previous research was to obtain a detailed picture of why IFRS adoption was carried out in a country. So the research was carried out with a qualitative approach and case studies. It should be noted that case studies are not intended to be generalized.

comments on Methods

This research clearly describes the research subject. The subjects in this study were countries that adopted IFRS from 2005 to 2016. This research uses a quantitative approach, by building a model. So that in this study there are no research variables. Likewise, the variable definition and measurement were also not used in this study. This study builds several models derived from the theoretical framework uses the three isomorphisms defined by DiMaggio and Powell: coercive isomorphism, mimetic isomorphism, and normative isomorphism. The researcher has explained in detail the equations that were built and the stages of their implementation. Researchers have also provided an overview of how the model they built can be replicated to carry out research on the adoption of accounting policies in certain countries.

comments on result

The presentation of the data in this article has been done in a good way. The table has been presented clearly and is relevant to the research context. Title, column, presentation of numbers has been done in a good way. The explanation of each table has been done in detail and clearly. Likewise, the explanation of the statistical test results has been done clearly. Overall, the explanation of the research results can be easily understood.

comments on Discussion and Conclusions

The results of the study have been described in detail and coherently regarding the stages the researcher took to build the model. In addition, researchers have also discussed how the process of making conclusions about the form of isomorphism that occurs among countries that adopt IFRS. Researchers interpret the research results supported by data. Likewise, the discussions and conclusions drawn have answered the research objectives. The conclusions made are supported by references and data processing results. Researchers have provided information about possible research opportunities. Study limitations are not fatal to the study

Overall

The design of this study has been carried out in good detail. The steps taken to build the model have been carried out well and are accompanied by complete justifications and are supported by adequate resources. The research findings add to the reference for future research to conduct research on the diffusion process of IFRS adoption in its institution or country. The main weakness of this article is that when preparing the background, researcher it mentions with minimal sources, in the background the researcher only cites the two previous articles. While research on the adoption of IFRS has been very much done by previous researchers. The next weakness when compiling the background of the researcher states that this research question is different and important to do, because previous research has several weaknesses. The first weakness according to researchers is that previous studies focused more on IFRS adoption rather than on the diffusion process. The second weakness according to the researcher is that the previous article uses a quantitative approach. The weakness of the three authors is that the previous research used a case study approach, so it cannot be generalized. In my opinion that weakness is not really a weakness. But it is a choice made by previous researchers. It depends on the research objectives to be carried out by previous research. If the objective of the previous research was to obtain a detailed picture of why IFRS adoption was carried out in a country. So the research was conducted with a qualitative approach and case studies. It should be noted that case studies are not intended to be generalized.