This study purposes to provide a broad overview of current earnings management through a literature study for the 2017-2022 period. Structured Literature Review (SLR) is used to investigate how earnings management develops and focuses. This study uses keywords such as “Profit” and “Earnings Management” to identify studies that are relevant to a particular topic. A total of 27 published studies were found. This study identifies the main directions of Earnings Management research in the 2017-2022 period and discusses several important aspects of the research, namely methodology, research methods, and theory used. To enrich the results, this study defines the scope, type of industry, topics and variables used in this research. This study provides insight into future earnings management research that is used by researchers to develop Earnings Management research.

Company performance can be conveyed through financial reports to deliver in a timely manner or not experience delays, which contain various information to interested parties, especially investors who really need these financial reports to find out information as material for evaluating the capital investors have in a company. . Audit Delay or delay in submitting audited financial reports is a measure of the length of time the audit report completion process is calculated from the closing date of the financial year to the date of issuance of the audit report. If there is a delay in issuing financial reports, it will automatically indicate a problem and will affect the decisions of users of financial statements in investing in the company. The topic of audit delay has been extensively researched by researchers and still exists today. This study obtained consistent results and inconsistent results associated with different levels of significance. This study also aims to integrate topics related to Audit Delay for the 2002-2016 period. The data collection method uses the observation method from a collection of journals. The sample of this research is 36 journals on the topic of audit delay. Researchers used meta-analysis techniques and the Structured Literature Review (SLR) method to integrate the results of journal research and show conclusions related to the audit delay effect by discussing several important aspects in research, namely methodology, research methods, and theory used.