...Esraa Esam Alharasis Purpose This study explores the moderating role of the COVID-19 crisis on the association between ESG scores and “Earnings Management (EM)” practices. Design/methodology/approach The developed hypotheses were tested using ordinary least squares (OLS) regression based...

...Rizky Yudaruddin; Dadang Lesmana; Rozaimah Zainudin Purpose This study aimed to thoroughly examine the impact of government responses to the COVID-19 pandemic on market reactions to company dividend announcements in the Association of Southeast Asian Nations (ASEAN) countries. It also explored how...

...Gatot Soepriyanto; Yesika Kristi; Jovanie Setiawan Purpose This study aims to investigate the impact of the COVID-19 pandemic on audit fees in Indonesia’s financial sector. It explores how increased audit risk, regulatory demands and organizational changes influenced audit pricing during a period...

...Sajead Mowafaq Alshdaifat; Mohamad Ali Abdul-Hamid; Mohammad Alhadab; Saidatunur Fauzi Saidin; Noor Hidayah Ab Aziz Purpose This study examines the association between ISA 701 of Key Audit Matters (KAM) with accrual and real earning management practices pre and during the COVID-19 pandemic...

...Ferdy Putra Purpose This research is designed to analyze the effectiveness of the audit committee, nomination and remuneration committee, and ownership structure on company performance and how COVID-19 moderates the influence of these governance mechanisms on company performance. Design...

...Astrid Rudyanto; Julisar Julisar; Debora Debora Purpose This research aims to examine the association between political connection and tax aggressiveness during the COVID-19 pandemic and the role of business ethics in the association between political connection and tax aggressiveness. Design...

...Akmalia Ariff; Wan Adibah Wan Ismail; Khairul Anuar Kamarudin; Mohd Taufik Mohd Suffian Purpose This paper examines whether financial distress is associated with tax avoidance and whether the COVID-19 pandemic moderates such association. Design/methodology/approach The sample covers 38,958...

...Yen Sun; Citra Amanda; Berty Caroline Centana Purpose This research aims to determine the factors that affected Bitcoin price return in the period before and during the COVID-19 pandemic. Design/methodology/approach The independent variables used in this study are hashrate, transaction volume...

...Muhammad Iqmal Hisham Kamaruddin; Mustafa Mohd Hanefah Purpose This study aims to explore and identify potential challenges and prospects for conducting the professional shariah audit training programme via an e-learning approach during coronavirus disease 2019 (COVID-19). Design...

... to address endogeneity. Findings The findings point out that Covid-19 has had a significant, negative effect on LTLR, while the impact on STLR and TLR was insignificant. The findings indicate that companies based in a culturally risk-averse environment, such as India, would reduce the long-term debt...

..., we cover the events which have been studied numerous times using the methodology. To the best of our knowledge, no study has been conducted to capture the impacts of corporate announcements during pandemics. Our sample announcements are during the COVID-19 period from January 2020 to December 2020...

...Emna Mnif; Anis Jarboui Purpose After the COVID-19 outbreak, the Federal Reserve has undertaken several monetary policies to alleviate the pandemic consequences on the stock markets leading to a misunderstanding on the cryptocurrency market response. This paper aims to evaluate the effects...

...Ratan Ghosh; Farjana Nur Saima Purpose The purpose of this study is to analyze and forecast the financial sustainability and resilience of commercial banks of Bangladesh in response to the negative effects of COVID-19 pandemic. Design/methodology/approach Eighteen publicly listed commercial...