The Dynamics of Financial Reporting Quality during Periods of Crisis

This thesis, based on three studies documented in three independent and conceptually integrated essays, comprehensively explores how financial reporting quality is affected by a crisis. The first study’s systematic review of prior literature reports inconclusive findings on issues related to financial reporting quality during a crisis, identifying nascent opportunities for future research. The subsequent studies empirically delve into accrual quality, an important aspect of financial reporting quality. They show significant deviations in predictive value and quality of accruals, using longitudinal cross-country and Australian samples, respectively.