Issues

Special Issue: COVID-19: A Pandemic Outbreak in the Age of the Digital Economy. Guest Editors: Mohamed Hegazy, Abdalmuttaleb Al-Sartawi, Karim Hegazy

Guest editorial: The COVID-19 pandemic: a catalyst for digital transformation

Abdalmuttaleb Musleh Alsartawi; Mohamed Abdel Aziz Hegazy; Karim Hegazy
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Earnings management and investor protection during the COVID-19 pandemic: evidence from G-12 countries

Heba Ali; Hala M.G. Amin; Diana Mostafa; Ehab K.A. Mohamed
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Key audit risks and audit procedures during the initial year of the COVID-19 pandemic: an analysis of audit reports 2019-2020

Michael Kend; Lan Anh Nguyen
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Relevance of supplementary fair value disclosures under market uncertainty: effects on audit fees and investors’ pricing

Laura Mehnaz; Asheq Rahman; Humayun Kabir
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The impact of COVID-19 pandemic on earnings management and the value relevance of earnings: US evidence

Guoping Liu; Jerry Sun
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Lessons from leveraging technology in auditing during COVID-19: an emerging economy perspective

Neeraj Sharma; Garima Sharma; Mahesh Joshi; Sharad Sharma
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Impact of COVID-19 pandemic on auditors’ responsibility: evidence from European listed companies on key audit matters

Camelia-Daniela Hategan; Ruxandra-Ioana Pitorac; Andreea Claudia Crucean
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Impact of auditor characteristics and Covid-19 Pandemic on KAMs reporting

Mohamed Abdel Aziz Hegazy; Rasha El-Haddad; Noha Mahmoud Kamareldawla
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