...Mariela Carvajal; Andrew B. Jackson Purpose COVID-19 had a worldwide impact, setting an uncertain economic and financial scenario. Small and medium enterprises (SMEs) were disproportionately affected in comparison to larger companies, owing to having fewer resources available. Given the relevance...

...Larelle Chapple; Lien Duong; Thu Phuong Truong Purpose The purpose of this research note is to investigate the drivers and market reaction to firms’ decision to release general COVID-19-related announcements and to withdraw earnings forecasts and dividends during the COVID-19 pandemic...

...Otniel Safkaur; Jhon Urasti Blesia; Cornelia Matani; Kurniawan Patma; Pascalina Sesa Purpose This study aims to examine the learning experiences of indigenous West Papuan students studying accounting in Indonesia during the COVID-19 pandemic. Design/methodology/approach A qualitative approach...

.... Originality/value This study addresses the issue of the value that CCM offers organizations and whether it is a silver bullet that the internal audit profession needs, particularly when physical access to organizations may be restricted. The COVID-19 pandemic placed considerable focus on digital access...

...Redhwan Aldhamari; Ku Nor Izah Ku Ismail; Haithm Mohammed Hamood Al-Sabri; Mousa Sharaf Adin Hezam Saleh Purpose This paper aims to examine the stock market reactions of firms and industries in Malaysia to the government’s COVID-19 movement control order (MCO) announcement. As China is Malaysia’s...

...Hedy Jiaying Huang Purpose The COVID-19 global pandemic has caused significant disruptions to the non-profit sector, highlighting the issues that the narrowly focused, traditional conception of governance fails to address. The purpose of this paper is to propose a contingency-based framework...

... This reflective commentary is based on personal reflections and experiences of three senior academics from the same university on the accelerated utilisation of online assessment in accounting education due to COVID-19. Further information was obtained from document analysis, informal conversations...

...Puspita Ghaniy Anggraini; Evy Rahman Utami; Eva Wulandari Purpose This study aims to evaluate papers that discuss the stock market during the COVID-19 pandemic to discover lessons that may be beneficial for coping with similar situations in the future. Design/methodology/approach This study...

...Frederick Ng Purpose The purpose of this paper is to discuss the roles of accounting for university survival, recovery and revolution from the COVID-19 pandemic. It constructively critiques the use of compliance and cost-centric accounting to inform crisis response and proposes roles...

...Vinicius Mothé Maia; Roberto Tommasetti; Marcelo Alvaro da Silva Macedo Purpose Emerging as a black swan event that stifled the global economy, COVID-19 is the first social media (SM) pandemic. In an unsocial age due to social distancing, SM relevance is intuitively magnified during a pandemic...

...Sue Yong Purpose This study aims to highlight the experience of teaching accounting to non-accounting international postgraduates both pre- and during COVID-19. Design/methodology/approach Reflections and anecdotal evidence from 550 students that experienced face-to-face and blended teaching...

...Anil K. Narayan; John Kommunuri Purpose This paper aims to provide a commentary on how well the New Zealand (NZ) Government has used the budget as a tool to tackle the social and economic problems associated with the COVID-19 pandemic. The role of public budgeting as a political instrument is also...

...Sabrina Chong; Mahmood Momin Purpose The purpose of this paper is to investigate how New Zealand listed companies communicate COVID-19 related concerns on Twitter during the pandemic through various coping expressions and strategies. Design/methodology/approach A thematic content analysis...

...Matteo Molinari; Charl de Villiers Purpose COVID-19 restrictions have severely impacted access to the traditional data and data sources used by qualitative researchers. The purpose of this paper is to discuss the changes brought on by the COVID-19 pandemic, and the corresponding challenges...

...Alan Teixeira Purpose The International Accounting Standards Board (IASB) and Financial Accounting Standards Board (FASB) have given relief to lessees in response to the coronavirus (COVID-19) pandemic. However, it is not clear why any relief from the requirements in International Financial...

...Ramona Zharfpeykan; Frederick Ng Purpose This paper aims to commentate on the roles of sustainability reporting during the COVID-19 pandemic. It evaluates the Global Reporting Initiative’s (GRI) framework, designed as a guide for best-practice in sustainability reporting, for its applicability...

... and Nanda, 2015) to evaluate new ventures in the artistic field. Funding New Zealand Austerity Performing arts Covid-19 The pandemic 2020 affected the social order of the globe in a manner that compares with no other calamity that the world has experienced in living memory...

...James Routledge Purpose Amid the COVID-19 pandemic, it is important to consider the effectiveness of insolvency law given the increase in companies facing financial distress. Current insolvency law was not designed in the context of the unprecedented challenges of the pandemic. Therefore, it may...

...Kerrie Sadiq; Richard Krever Purpose Tax policymakers are currently navigating a path through a delicate dialectic of macro- and micro-level policy responses to the economic dislocation of the COVID-19 pandemic. The purpose of this paper is to examine initial tax measures that are aimed at helping...

...David Hay; Karen Shires; Debbie Van Dyk Purpose This special issue paper aims to describe the early effects of COVID-19 on auditing in New Zealand, and the subsequent reforms that the authors expect will follow. Design/methodology/approach The authors use published sources to discuss...