Accounting Conservatism : Bibliometrix Analysis And Future Research Opportunities

Abstract

Accounting conservatism is a crucial topic in modern accounting, particularly in the context of fair value accounting and the accrual basis, which significantly influence financial decision-making. This study aims to analyze trends, networks, and research opportunities in accounting conservatism from 2015 to 2024 through a bibliometric approach using RStudio and VOSviewer software. The data analyzed comprises 495 articles indexed in Scopus, focusing on keyword frequency, thematic relationships, and geographical distribution. The findings indicate a significant increase in publications on accounting conservatism, peaking in 2023–2024 due to global economic uncertainties and heightened attention to good corporate governance. The United States, China, and the United Kingdom dominate the publication output, with Indonesia ranking eighth. Research in China highlights the strong influence of a cautious and stable business culture on accounting conservatism practices. Keyword analysis reveals a close relationship between conservatism and issues such as corporate governance, financial risk, information asymmetry, and earnings management. However, Indonesia's contribution to this field remains relatively low, presenting opportunities for studies based on local cultural characteristics and cross-country comparisons. Accounting conservatism continues to evolve as a response to the need for risk mitigation, but it must strike a balance to remain relevant and accurate. Recommendations are provided for researchers to explore emerging themes and for institutions and regulators to enhance research support through collaboration and favorable regulations. This study offers insights into the trends in accounting conservatism research and highlights opportunities to strengthen contributions to global financial reporting practices.