International Journal of Accounting Research

Department of Accountancy School of Management and Business Studies, Lagos State Polytechnic, Ikorodu, Lagos, Nigeria

Publications

• Review Article   
  Effects of COVID-19 pandemic on accounting and financial reporting in Nigeria
  Author(s): Raimi Adekunle Anisere-Hameed*
  
  The predicament that befell the entire world as a result of the Covid-19 has been a matter of concern researchers. This paper hereby examines the effects of COVID-19 pandemic on accounting and financial reporting in Nigeria. The objectives of this paper are to ascertain the differences between the published financial reporting before and during COVID-19 era; determine how firms in Nigeria reported events after the reporting period during the COVID- 19 era as recommended by the Financial Reporting Council; ascertain the extent to which COVID-19 affects the going concern of firms in Nigeria; determine how COVID-19 affects the interim financial reporting affected; and to examines how firms in Nigeria reported changes in expected credit losses for financial assets as stated in the guideline recommended by Financial Reporting Council during COVID-19 era. The study employs cross-sectional a.. View more»
  

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