paper hereby examines the effects of COVID-19 pandemic on accounting and financial reporting in Nigeria. The objectives of …

-financial institutions that were deeply affected by the 2020 coronavirus (COVID-19) outbreak. I discuss the accounting practices and …, and drawing from prior crises, the paper concludes that accounting practices can help to dampen the effect of a pandemic … on the financial reports of businesses. Although the coronavirus COVID-19 crisis is, to some extent, still unfolding …

This study examines whether the COVID-19 pandemic affected accounting information in the US. We compare discretionary … pandemic from accounting perspective. It also enriches accounting research on economic crises …

undergraduate accounting course over four semesters. The app was launched before the pandemic. Therefore, the data allow an analysis …

Over the past year and a half, the coronavirus (COVID-19) pandemic has affected all sectors of the global economy and …