This systematic literature review (SLR) examines the theoretical and empirical relationships among corporate governance, accounting conservatism, and corporate performance. Applying PRISMA guidelines and strict inclusion and exclusion criteria, the study synthesized 113 empirical studies published between 2000 and 2025. The review uncovers enduring, unresolved gaps in the literature. Existing research often examines the direct influence of corporate governance on either accounting conservatism or corporate performance, but results are still inconclusive, and notably, no comprehensive study examines the moderating effect of corporate governance on the relationship between accounting conservatism and corporate performance. Ongoing regulatory reforms continue to reshape global governance structures to align with evolving best practices and local mandates, but few studies systematically investigate their impacts. Moreover, most research focuses on developed economies rather than emerging markets like India, where the Companies Act 2013 and SEBI's amendments have driven significant changes. Addressing these critical gaps, future research should examine the moderating role of corporate governance on the relationship between accounting conservatism and corporate performance, thereby contributing to both theory and policy in emerging market governance research.
Corporate Governance, Accounting Conservatism,Corporate Performance, Systematic Literature Review