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 …

undergraduate accounting course over four semesters. The app was launched before the pandemic. Therefore, the data allow an analysis …The COVID-19 pandemic has forced educators worldwide to implement new and innovative learning tools to address changing …