ISSN: 2225-8329
Open access
The study aims to identify and investigate emerging trends in the existing research on accounting conservatism by using bibliometric analysis. Accounting conservatism is a topic that has been explored extensively over many years in numerous contexts. Published documents are gathered from Scopus journals from 1994 to 2022 and subjected to various bibliographic analyses, including research trends, authorship, country, keyword, and citation analysis. As a result, this study offers interested scholars a comprehensive summary of the subject matter. Based on the analysis, 354 documents have been published by researchers globally. It shows that the majority of the published documents, 336 (94.92%) out of 354, were from journals as their source type. In contrast, more than two-thirds of all publications are in business, management, and accounting. The article by Khan and Watts ranked as the top highly cited, with 566 cited by scholars. The keyword patterns highlighted several promising avenues of research into this topic. Additionally, the data was analyzed using VOSviewer software according to the authors and geographic distribution of the accounting conservatism theme. This study is motivated to provide a new research avenue by summarising the published documents using bibliometric analysis.
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In-Text Citation: (Nasir et al., 2023)
To Cite this Article: Nasir, N. E. M., Yaacob, N. M., Rashid, N., & Kamarudin, S. N. (2023). Accounting Conservatism: A Bibliometric Analysis of Emerging Trends and Patterns. International Journal of Academic Research in Accounting Finance and Management Sciences, 13(1), 344–358.
Copyright: © 2023 The Author(s)
Published by Human Resource Management Academic Research Society (www.hrmars.com)
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