The outbreak of the COVID-19 pandemic has had a huge impact on the global economy, and the business environment faced by enterprises is more volatile and unpredictable. Earnings management behavior has also shown new characteristics, becoming an important means for enterprises to adjust their financial situation and respond to market changes. Therefore, this article reviews the research on earnings management from 2015 to 2024 and analyzes the commonalities of earnings management keywords using VOSviewer to identify keywords related to earnings management during the pandemic. In order to provide reference for standardizing corporate financial behavior and improving information quality in the post pandemic era, and to provide practical inspiration for corporate financial decision-making and policy formulation. This research indicates that the COVID-19 pandemic has intensified earnings management practices, leading to increased financial reporting uncertainty, underscores the need for stronger regulatory oversight during economic crises.