Effective knowledge transfer between reviewers and developers is essential for the success of Modern Code Review (MCR) process order to reduce waiting time in software development, cutting costs, and enhancing learning experiences. Reviewers play a critical role in assessing code defects, quality efficiency, and alignment with project objectives by providing valuable feedback and suggestions. However, motivation to facilitate knowledge transfer often remains a challenge for reviewers during the MCR process. This study addresses the limited research on knowledge transfer in MCR by conducting a systematic literature review (SLR) to identify and review 13 key factors influencing the process. These factors are categorized into individual (e.g., absorptive capability, motivation, trust), organizational (e.g., communication, feedback mechanisms, leadership), and technological (e.g., infrastructure, collaboration tools) aspects. Experts within the domain reviewed the identified factors. The findings provide practical guidelines for improving knowledge transfer practices during MCR, contributing to enhanced project outcomes, enriched learning experiences, and advancements in software development research.