These results imply that structural corporate governance frameworks remain insufficient to restrain accounting interventions under recent post-pandemic operational realities and heightened global cred

The gap

Consensus across the literature

Supporting evidence — 3 representative gaps

• The Relationship Between Accounting Information Quality and Corporate Governance: A Research Within the Scope of the Sectors Most Affected by The Pandemic (2026) · doi

  Although there is an established empirical view that accounting information quality is positively affected by corporate governance practices under normal conditions, it remains an open question whether this effect persists under extraordinary circumstances such as the pandemic period.

  Keywords: there established empirical view accounting information quality positively affected corporate governance practices normal conditions remains
• Institutional Ownership and Leverage on Earnings Management with Audit Committee as Moderation (2026) · doi

  These results imply that structural corporate governance frameworks remain insufficient to restrain accounting interventions under recent post-pandemic operational realities and heightened global credit strains

  Keywords: imply structural corporate governance frameworks remain insufficient restrain accounting interventions recent post pandemic operational realities
• Capital investment accounting methods: impact on the accounting information quality (2010)

  In their works, scientists have analysed the impact of accounting quality on the investment performance, however the impact of capital investment accounting methods on the quality of accounting information has not been investigated yet.

  Keywords: accounting impact quality investment works scientists analysed performance capital information investigated