This research aims to analyze the factors determining the quality of local government
financial report information during the pandemic, with its interaction with external pressure …

This study aims to analyze and find empirical evidence that the Covid 19 pandemic will
affect the quality of financial reports and what factors affect the quality of government …

Purpose This examine the impact of environmental, social and governance (ESG)
performance on financial reporting quality (FRQ) before and during COVID-19 in the …

Objetivo: a presente pesquisa tem como objetivo compreender os elementos que
influenciam na tempestividade da homologação dos Relatórios Resumidos de Execução …

This study aimed to analyze the impact of auditor characteristics on audit quality in Saudi
Arabia during the COVID-19 pandemic by assessing how auditor characteristics (such as …

Accountability to the government is necessary to realize good governance. The goal of this
study is to investigate the factors that have an impact on public accountability in local …

This thesis examines the impact of the COVID-19 pandemic on financial reporting quality,
focusing on strengthening earnings management practices across sectors. The study …

Bu çalışma, muhasebe meslek mensuplarının Covid-19 pandemisinden etkilenme
düzeylerini ölçmek amacıyla yapılmıştır. Bu amaçla Sivas Serbest Muhasebeci Mali …

The current research aimed to investigate the impact of COVID-19 quarantine periods on
accountants' performance and remote work environment in Saudi Arabia. Additionally, it …

Abstract Malaysian Private Entity Reporting Standard (MPERS) serves as a new reporting
framework to private entities and significant milestones to the capital market. This enables …