... authentic, non-textual financial data analysis and incorporates the critical variable of non-performing loans, which is a major determinant of risk and performance for financial institutions. Digital transformation Banking performance Digital era Fintech Financial services Digital Finance COVID-19...

...Ahmed Aboelfotoh; Ahmed Mohamed Zamel; Ahmad Abd El Salam Abu-Musa; Frendy; Hosam Moubarak; Sara Hussein H. Sabry Purpose This study aims to examine the financial reporting quality ( FRQ ) of the Egyptian banking sector before and after the COVID-19 pandemic using Benford’s law ( BL ). Design...

...Asma Mechta; Zsuzsanna Szeles; Agnes Siklosi Purpose This study aims to conduct a comprehensive bibliometric analysis to evaluate the impact of Industry 4.0 technologies on firm performance, with special attention to the transformative implications of the COVID-19 pandemic. The study examines...

..., to February 14, 2024 using the connectedness approach (TVP-VAR) model. The authors specifically focus on critical events such as the COVID-19 pandemic and the Russia–Ukraine conflict to analyze the interconnectedness among these variables. Findings The findings show a strong connectivity among FinTech...

... is associated with the market performance of Islamic banks but with profitability for conventional banks. Year has significant negative effects on both profitability and market value for conventional banks especially during and post-COVID-19 period. Research limitations/implications The findings...

...Kanyarat (Lek) Sanoran Purpose This study aims to examine whether the COVID-19 pandemic impacts corporate tax avoidance and whether audit firm tenure moderates the relationship between the COVID-19 pandemic and corporate tax avoidance. Design/methodology/approach This paper analyzes data from...

...Adel Elgharbawy; Laila Mohamed Alshawadfy Aladwey Purpose This paper aims to investigate the effect of ESG performance and board diversity on tax avoidance practices of FTSE350 companies before and after the COVID-19 pandemic from the stakeholder theory perspective. Design/methodology/approach...

...Riadh Garfatta; Imen Zorgati; Najoua Talbi Purpose The purpose of this paper is twofold. First, it attempts to examine the impact of covid-19 outbreak on the volatility of stock prices, and then it investigates the moderating role of employee stock ownership on this relationship. Design...

...Youssra Ben Romdhane; Maryam Elamine Purpose This study aims to examine the effect of digitalization and sanitary measures during the COVID-19 pandemic on corporate social responsibility (CSR) in the African context. While CSR has traditionally been analyzed in developed markets, this paper...

...Burair Sajwani; Mohammad Al-Shboul; Aktham Maghyereh Purpose This study aims to analyze the board characteristics–financial sustainability relationship in the largest US nonfinancial listed firms and the impact of the COVID-19 pandemic on this relationship. Design/methodology/approach Board...

...Hosam Moubarak; Ahmed A. Elamer Purpose This study aims to explore the auditors’ responses to the COVID-19 pandemic in Egypt, with a focus on how their demographic characteristics – specifically gender, work experience and audit firm size – affect their ability to identify key audit matters (KAMs...

...Sakhr Bani-Khaled; Carlos Pinho Purpose This study aims to examine the impact of client information technology (IT) capabilities on audit report lag and audit fees in Jordanian companies listed on the Amman Stock Exchange (ASE) during the COVID-19 pandemic. Design/methodology/approach...

...Joseph Opuni-Frimpong; Justice Oheneba Akomaning; Richmond Ofori-Boafo Purpose The purpose of this study is to examine the impact of environmental disclosures (END) on the corporate financial performance (CFP) of listed companies in Ghana before and during the Banking crisis (BKC) and the COVID-19...

...Abed Al-Nasser Abdallah; Wissam Abdallah; Youssef Bassam; Ullas Rao; Mohsen Saad Purpose This study aims to examine stock price synchronicity during the COVID-19 crisis using 32,452 firms from 61 countries. This paper explores the impact of government effectiveness on synchronicity while...

...). This paper also examines the effects of the COVID-19 pandemic on these expenses and goals. Design/methodology/approach This paper observes the public expenses and the targets of the SDGs of KSA during 1981–2022. This paper tests the stationarity of the variables and then uses the ordinary least square...

... the transition matrix of firms moving clusters during the COVID-19 period. Design/methodology/approach This study uses compositional data (CoDa) analysis based on existing clustering methods with transformed data by weighted logarithms of financial ratios. The data include 66 listed firms in Vietnam’s food...

...Engy ElHawary; Rasha Elbolok Purpose This examine the impact of environmental, social and governance (ESG) performance on financial reporting quality (FRQ) before and during COVID-19 in the Egyptian market. Design/methodology/approach This study uses quarterly data from 2017 to 2021 to draw...

...Saeed Rabea Baatwah; Mohammed Bajaher; Mohammed Asiri Purpose This study aims to provide archival evidence on the impact of board characteristics on corporate social responsibility (CSR) monetary performance and how they interact with the COVID-19 pandemic in the context of CSR monetary...

...Hala Zaidan; Omar Mowafi; Melina Al-Hasan; Abdulrahman Al Natour Purpose This study aims to examine the impact of Jordan’s defense law on the accounting and auditing professions during the COVID-19 pandemic. Design/methodology/approach Using a qualitative methodology with a philosophy...

...Hania Waleed Tawfik El-Feel; Diana Mostafa Mohamed; Hala Magdy Amin; Khaled Hussainey Purpose This paper aims to provide insights into the complicated relationship between earnings management (EM) and corporate social responsibility (CSR) during the financial downturn caused by the COVID-19...