The economic shutdown resulting from the responses to the global coronavirus pandemic has disrupted all manner of business relationships governed by contracts. This has brought into sharp focus the critical
Accounting for the Coronavirus
This article examines challenges facing accountants due to economic and financial stress increasing at the same time that oversight may be relaxing, provides insight into the question of whether we should expect a rise in accounting manipulations, and concludes with comments on mitigating hindsight bias.

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