Abstract: There are enormous and far-reach impacts from the international convergence of accounting standards. In this paper, we provide a comprehensive review of the western literature on this topic from three dimensions: that is quality of accounting information, capital market, and other socio-economic impacts. Finally, we suggest possible directions for future research.

摘要： 会计准则的国际趋同产生了巨大而深远的影响。本文从会计信息质量、资本市场以及其他社会经济方面三个视角，对近年来研究会计准则国际趋同经济后果的国外文献进行了综合全面的回顾和述评，并提出了我国这一领域的未来研究方向。