...Anup Kumar Saha; Nahid Jahan; Imran Khan Purpose This study examines how audit committee (AC) characteristics influence climate change disclosure (CCD) within an emerging economy context, focusing on Bangladesh during both the pre- and post-COVID-19 periods. It extends prior research by analysing...

...Valerie Li; Yan Luo Purpose The authors investigate how managers adapt their financial reporting and disclosure practices in response to the COVID-19 pandemic through changes in accounting estimates (CAEs). Design/methodology/approach The authors define the pandemic period as starting on March...

...Arash Arianpoor; Farideh Esmailzadeh Asali Purpose The present study investigated the impact of earnings volatility and environmental uncertainty on accounting comparability in an emerging economy and the moderating role of COVID-19 pandemic for the companies listed on Tehran Stock Exchange (TSE...

...Jing Lu; Shahid Khan Purpose This paper investigates whether sustainability performance (SP) protects financial performance (FP) for firms in both developed and emerging economies during the COVID-19-induced economic downturn. Design/methodology/approach Using a recent sample of firms in 34...

...Elizabeth Rainsbury; Saman Bandara; Ahesha Perera Purpose New Zealand regulatory bodies guided preparers and auditors of financial statements to deal with potential COVID-19 impacts on the financial statements and audit procedures. This study provides evidence of auditors' response to the impact...

...Bernd Engelmann; Thi Thanh Lam Nguyen Purpose This article aims to analyze the impact of COVID-19 measures by governments and central banks on International Financial Reporting Standards (IFRS) 9 loan loss provisions (LLPs). Changes in the total amount of LLPs, distribution of outstanding loan...