本文回顧2000 年至2015 年間，刊登於我國TSSCI 期刊、中華會計學刊、國內其他非 TSSCI 期刊，以及科技部A 級以上期刊，以我國或其他亞洲國家資料為實證樣本之會 計穩健性研究。本文將研究主題區分為穩健性對財務報表數字之影響、穩健性與權益市 場之關係、穩健性與債務市場之關係、穩健性與公司治理及薪酬制度之關係，以及穩健 性與制度、管制、訴訟之關係等議題，並討論未來研究方向。IASB 於2015 年5 月發布 「財務報導之觀念架構」之草案，擬將審慎性重新引入觀念架構內，顯示討論會計穩健 性是一重要議題。

This paper reviews studies on the effects of accounting conservatism that used data from Taiwan and other Asian countries and were published between 2000 and 2015 in accounting journals listed in Rank “A” Journals of the Ministry of Science and Technology, the Taiwan Social Science Citation Index (TSSCI), and the Taiwan Accounting Review, as well as in other non-TSSCI journals. We attempt taxonomy of the extant literature on accounting conservatism and suggest six categories of research: the effects of conservatism on financial statement numbers, on equity markets, on debt markets, on corporate governance and compensation, and on regulation and litigation. We also discuss possible future research opportunities. In May of 2015, the International Accounting Standards Board (IASB) published for public comment an Exposure Draft proposing a revised Conceptual Framework for Financial Reporting which reintroduces the concept of “prudence” into the framework. This signifies the importance of research on accounting conservatism.