paper hereby examines the effects of COVID-19 pandemic on accounting and financial reporting in Nigeria. The objectives of … devastating effect of COVID-19 by channelling more funds to the sectors affected by the pandemic …

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 … pandemic year. We also find that the explanatory power of earnings substantially declined from 2019 to 2020, consistent with …