Intellectual Structure and Evolution of Accounting Conservatism Research: Past Trends and Future Research Suggestions

Umair Bhutta, Jéssica Nunes Martins, Mário Nuno Mata, Ali Raza, Rui Miguel Dantas, Anabela Batista Correia and Muhammad Rafiq
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Umair Bhutta: Business Administration Department, University of Technology and Applied Sciences, Ibri 516, Oman
Jéssica Nunes Martins: NOVA Information Management School (NOVA IMS), Universidade Nova de Lisboa, 1099-085 Lisbon, Portugal
Mário Nuno Mata: School of Management and Technology (ESGTS-IPS), Polytechnic Institute of Santarém, 2001-904 Santarém, Portugal
Ali Raza: Knowledge Unit of Business, Economics, Accountancy and Commerce, University of Management and Technology, Sialkot, Pakistan
Rui Miguel Dantas: ISCAL-Instituto Superior de Contabilidade e Administração de Lisboa, Instituto Politécnico de Lisboa, 1069-035 Lisboa, Portugal
Anabela Batista Correia: ISCAL-Instituto Superior de Contabilidade e Administração de Lisboa, Instituto Politécnico de Lisboa, 1069-035 Lisboa, Portugal

IJFS, 2021, vol. 9, issue 3, 1-13

Abstract: Accounting conservatism (AC) is one of the components of financial reporting, and has been widely studied by academicians to identify its impact on information quality. Scholars in accounting have started to explore how AC is related to different fundamental functional areas of organizations. The interest of the scholars has resulted in an increasing number of publications in this field. In this study, we examined 408 indexed publications related to AC. This work’s objectives include analyzing the regional distribution, size, and evolution of this knowledge base by identifying key authors, documents, and journals while exploring current literature, scholarly structure, and highlighting contemporary trends. The findings of the study concluded that most of the studies are conducted in developed nations contexts. However, there are still areas that need further exploration to obtain more profound insights on the subject. This bibliometric review inspires a new generation of researchers on the topic by giving them an overview of the past studies related to AC.

Keywords: accounting conservatism; bibliometric analysis; co-citation; bibliographic coupling; co-occurrence (search for similar items in EconPapers)
JEL-codes: F2 F3 F41 F42 G1 G2 G3 (search for similar items in EconPapers)
Date: 2021
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