Religiosity and its effects on financial reporting quality of publicly listed companies from 3 ASEAN countries with COVID-19 as a moderator: A PLS-SEM model study

• Main Authors: Laurena, Javier Francisco B., Torres, Nicole Elise O., Kang, Jansen C., Andrada, John Andrew C.
• Format: text
• Language: English
• Published: Animo Repository 2021
• Subjects: Financial statements—Moral and ethical aspects; Accounting—Moral and ethical aspects; COVID-19 Pandemic, 2020—-Influence; Accounting
• Online Access: https://animorepository.dlsu.edu.ph/etdb_acc/1; https://animorepository.dlsu.edu.ph/cgi/viewcontent.cgi?article=1043&context=etdb_acc
• Institution: De La Salle University

This paper aims to determine if religiosity affects the financial reporting quality of firms during COVID-19. Prior studies have shown that religiosity has an influence on financial reporting quality. The group would like to research if this remains true during COVID-19. The financial statements of...