Accounting Conservatism and Its Implications
DOI:
https://doi.org/10.26740/jaj.v17n1.p1-15Keywords:
accounting conservatism, good corporate governance, systematic literature reviewAbstract
Introduction/Main Objectives: This research aims to reveal trends in the concept of accounting conservatism through a systematic literature review. Background Problems: Studies on the topic of accounting conservatism are very diverse with inconsistent study results and only a few have conducted research using a systematic literature review approach. Research Methods: This research uses a systematic literature review approach with a description analysis of 208 articles sourced from the Scopus database for 2005-2024 and processed with Bibliometrix R and VOSviewer. Finding/Results: The research findings reveal topic trends related to accounting conservatism, including corporate governance, financial reporting quality, information asymmetry, corporate social responsibility, and IFRS. Conclusion: This research outlines various research directions related to accounting conservatism, such as manager characteristics, economic and cultural conditions, and tax aggressiveness
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