Identifying and introducing study opportunities in various sciences provides new evidence and insights for researchers to advance future research in multiple fields. This article, by studying and reviewing the content of published texts on the accounting consequences of the COVID-19 pandemic, has identified and introduced the study opportunities created in this field to Iranian researchers. This applied study was done based on the content analysis method. Content analysis is one of the main methods of studying and reviewing scientific research texts. Researchers can use it to discover, identify, and introduce new research topics. The results of the research show that, despite the existence of many and diverse study opportunities in the accounting consequences of the COVID-19 pandemic, after more than five years have passed since the beginning of this pandemic, the number of articles published by Iranian researchers in this area has been very small. In any case, This research has identified and introduced new study topics in the field of accounting for the consequences of the coronavirus pandemic, some of which were either not considered at all or rarely investigated. In addition, the article has provided new evidence and insights for conducting other accounting research in this field, which will influence their evolution.