You can look for calls for papers from top accounting and finance journals for the latest research topic in the field. Earnings Management is one topic that you can explore in conjunction with other relevant dimensions, particularly if you are from South Asia as it is little explored in the Asian context.
Here are a few popular reaserch topics in accounting and finance: sustainability accounting and reporting, Financial technology(fintech), behavioral finance, Financial risk management, international Financial reporting standards(IFRS),....