Masterproeven
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The effect of audit firm size and the Covid-19 pandemic on audit quality: evidence from Belgium Simon
Masterproef Simon Tribolet.pdf
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AND THE COVID-19 PANDEMIC ON AUDIT QUALITY: EVIDENCE FROM BELGIUM Dissertation by Simon TRIBOLET, This paper examines the effect of audit firm size (Big 4 versus non-Big 4) and the COVID-19 pandemic, significant positive correlation between the magnitude of discretionary accruals and the COVID-19, – Earnings management – COVID-19 pandemic – Discretionary accruals – Performance-adjusted Jones model 5, of the global COVID-19 pandemic” (IESBA, 2020, p. 1). As pointed out by Goodell (2020), the current state
NRM-ESEF-GOEDK-20251013.pdf
23-10-2025 08:06:26
financiële overzichten om het herstel van de COVID-19-crisis te ondersteunen. 4 Artikel 1, lid 1 van de