... to firm performance. It is found that big firms have higher cash holding as compared to small firms. It is also found that SOA is highly sensitive in times of financial crisis ( GFC 2008) as compared to health crisis (Covid-19). Practical implications The study offers valuable implications...

... aspects of both guidance content and guidance provision. Using semi-structured interviews, this study corroborates evidence found by prior studies, while also extending knowledge about investor JDM when integrating the concepts of guidance news and the impact of COVID-19. Design/methodology/approach...

...Abdulaziz Alhaddab; M. Kabir Hassan; Rashedul Hasan Purpose This paper aims to investigate the financial performance of Islamic banks compared with conventional banks in Organization of Islamic Cooperation (OIC) countries during the COVID-19 pandemic. Design/methodology/approach Using data...

...Md Rezaul Karim; Mohammed Moin Uddin Reza; Samia Afrin Shetu Purpose This study aims to explore COVID-19-related accounting disclosures using sociological disclosure analysis (SDA) within the context of the developing economy of Bangladesh. Design/methodology/approach COVID-19-related...

...Sandeep Yadav; Jagriti Srivastava Purpose COVID-19 induced uncertainty in the firms’ business transactions, financial markets and product-market competition, causing a severe organizational legitimacy crisis. Using the organizational legitimacy perspective and agency theory, this paper aims...

...Kathleen M. Bakarich; Amanda S. Marcy; Patrick E. O’Brien Purpose This study aims to investigate the effects of COVID-19 working arrangements on role stress, burnout and turnover intentions in public accounting professionals. Additionally, while all professionals have had to adapt to this rapid...

...Muhammad Al Mahameed; Umair Riaz; Lara Gee Purpose This paper aims to examine the effects of coronavirus disease 2019 (COVID-19) on the relationship between UK universities and professional accounting bodies (PABs) in the context of the accreditation system and how well prepared this relationship...

...Ahesha Perera; Liz Rainsbury; Saman Bandara Purpose The purpose of this paper is to reflect on the effects of online learning on student engagement as a result of a shift from face-to-face to online learning during the COVID-19 lockdown in New Zealand. Design/methodology/approach...

...Kate L. Morgan; Wei Chen Purpose The purpose of this paper is to discuss the changes made to course delivery, course materials and assessment approaches required in response to the COVID-19 pandemic which forced many changes to occur in a very short time. Design/methodology/approach...

...Carmen Sum; Ivy Chan; Helen Wong Purpose The purpose of this paper is to examine student engagement in learning amid COVID-19 and compare it with the previous cohort under face-to-face learning and propose a series of learning activities to engage students for any uncertain situations...

...Richard D. Morris; Lili Dai; Sander De Groote; Emma Holmes; Leonard Lau; Chao Kevin Li; Phuc Nguyen Purpose Coronavirus (COVID-19) has caused upheaval in university teaching practices. This paper aims to document how the teaching team on a large third-year undergraduate financial accounting course...

...Sarah Osborne; Kate Hogarth Purpose Students, faculty staff and universities thrive and reach their full potential through planning and a sense of community. In a few short weeks, COVID-19 unravelled months of planning, separated the university community and shifted tertiary education to remote...

...Frederick Ng; Julie Harrison Purpose The purpose of this paper is to provide a first-hand, critical reflection on the rapid redesign of a New Zealand university accounting course in response to the COVID-19 pandemic. The authors reflect on their experience of redesigning a course for online...

...Abdel Karim Halabi Purpose This paper aims to describe how the COVID-19 pivot to online teaching enabled a student-produced podcast assessment to be created and substituted for the final examination in an MBA accounting course. Design/methodology/approach This paper provides instructors...

... of an international trip to heighten awareness of the COVID-19 pandemic while linking it to business management knowledge. Results of a follow-up student survey are also discussed. Design/methodology/approach Considering the potential impact of COVID-19, an in-class activity was implemented and later followed up...

... enquiry into accounting education change processes during crisis. Shock is characteristic of the initial stages of any change, especially if the situation is uncertain and the individual holds negative expectations of what will happen. I was initially very blasé about the appearance of COVID-19...

...Rita Pasion; Eva Dias-Oliveira; Ana Camacho; Catarina Morais; Raquel Campos Franco Purpose This study aims to explore whether the COVID-19-related circumstances hindered these academic-related variables. Design Methodology Approach The authors surveyed two groups of undergraduate business...

... to those challenges during the COVID-19 lockdown period. Design/methodology/approach Written communications originating from students were analysed to identify areas of difficulties faced by them. These communications were thematically grouped and reflected upon through the lens of constructivist...

...Kerrie Sadiq Purpose There are many success stories during Covid-19 of academics providing expertly delivered online learning experiences for tertiary students locally and around the world. This paper aims to consider how success was achieved by academics who are not specifically educated...

...Radiah Othman Purpose The purpose of this paper is to reflect teaching and learning practices, to highlight an educator’s new roles in the transformation when teaching online during the COVID-19 lockdown. Design/methodology/approach The paper takes a transformative reflection approach, based...