...Jahidur Rahman; Li Yuchen; Peter Öhman; Tarek Rana Purpose This study investigates how family ownership and involvement in management and directorship influenced audit fees in Chinese family firms during the COVID-19 pandemic, leveraging China’s unique cultural and institutional context. Design...

... the determinants of audit fees in this developing country during a period marked by increased audit firm rotations in response to the promulgation of an MAFR regime. The study period encompassed the 2020 COVID-19 year, during which worldwide regulatory interventions were implemented to extend the release of annual...

...Ahmed Diab Purpose This study analyses the socioeconomic impact of COVID-19 on government accountability regarding the employment of both national and migrant workforces by bringing evidence from an emerging market. In doing so, this study addresses if/how the government discharged its...

...Marwa Farghaly; Mohamed A.K. Basuony; Neveen Noureldin; Karim Hegazy Purpose This study assesses the perception of academics and practitioners of ramifications that may have impacted audit evidence quality during COVID-19 in Egypt. Design/methodology/approach A questionnaire was collected...

...Lexis Alexander Tetteh; Redeemer Krah; Timothy Azaa Ayamga; Leticia Apieleg Ayarna-Gagakuma; Kwasi Offei-Kwafo; Vivian Aku Gbade Purpose The study investigates the experiences of undergraduate students in using online learning platforms to study Accounting-related courses during the COVID-19...

...Eduardo da Silva Flores; Joelson Oliveira Sampaio; Aziz Xavier Beiruth; Talles Vianna Brugni Purpose The main purpose of this study is to evaluate whether the COVID-19 pandemic has stimulated earnings management among publicly traded companies in Brazil and the USA. Design/methodology/approach...

...Yulianti Abbas; Yunieta Anny Nainggolan Purpose The coronavirus disease 2019 (COVID-19) outbreak in the first quarter of 2020 has caused a severe decline in stock markets worldwide. While prior studies in developed markets found that workplace closure can negatively impact the capital market (e.g...

...Adel Al-Qadasi; Saeed Rabea Baatwah; Waddah Kamal Omer Purpose The worldwide spread of the coronavirus disease 2019 (COVID-19) has significant effects on financial markets and companies, causing an unprecedented level of uncertainty in reporting and auditing companies' financial statements...