Zhang, Yuqian2024-05-102023-02-112024-05-102023-042023-01-251550-1949J6SI6 (isidoc)https://hdl.handle.net/10182/17196This 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 the search activities of 121 jurisdictions for 45 IFRS accounting standards. To assess its relative validity, I classify Nobes' (1983) 14 jurisdictions in addition to 20 OECD countries. The cluster analysis demonstrates that the GISI is a viable alternative for analyzing international differences under IFRS. The results indicate that incorporating big data could be beneficial for examining global accounting issues. A judgmental international classification of financial reporting practices.pp.87-100en© 2023 The Author. Intelligent Systems in Accounting, Finance and Management published by John Wiley & Sons Ltd.big dataGISIGoogle TrendsIFRSinternational accounting standardsJournal Article10.1002/isaf.15292160-0074ANZSRC::390405 Educational technology and computingANZSRC::350101 Accounting theory and standardsANZSRC::330204 Building information modelling and managementANZSRC::350302 Business information management (incl. records, knowledge and intelligence)ANZSRC::4601 Applied computingANZSRC::4602 Artificial intelligenceANZSRC::4609 Information systemshttps://creativecommons.org/licenses/by/4.0/Attribution