Accounting Conservatism: A Systematic Review, 2023

This study provides a systematic overview of the field of conservative accounting. The main objective of this study is to capture what has been studied in the existing accounting literature. More specifically, we examine what areas have been studied in the field of accounting and which authors have the most influence on the trend in the conservative accounting literature. We use the Scopus database as well as the R package and R Studio to examine the topic of conservatism in accounting, which offers potential for future research. We conclude that researchers study this topic to investigate the impact of financial reporting and generally investigate the impact of conservatism in accounting after the adoption of International Financial Reporting Standards (IFRS) in financial reporting. In addition, the impact of accounting conservatism on earnings management is an important area of research and could become an important research topic in European Union countries.