Accounting Conservatism: A Bibliometric Analysis of Emerging Trends and Patterns

The study aims to identify and investigate emerging trends in the existing research on accounting conservatism by using bibliometric analysis. Accounting is a topic that has been explored extensively over many years numerous contexts. Published documents are gathered from Scopus journals 1994 2022 subjected various bibliographic analyses, including trends, authorship, country, keyword, citation As result, this offers interested scholars comprehensive summary of subject matter. Based analysis, 354 have published researchers globally. It shows majority documents, 336 (94.92%) out 354, were as their source type. In contrast, more than two-thirds all publications business, management, accounting. article Khan Watts ranked top highly cited, with 566 cited scholars. keyword patterns highlighted several promising avenues into topic. Additionally, data was analyzed VOSviewer software according authors geographic distribution theme. This motivated provide new avenue summarising