Corporate governance and COVID-19: a literature review
Purpose The purpose of this study is to review the literature on corporate governance (CG);
environmental, social and governance (ESG) issues and corporate social responsibility …
environmental, social and governance (ESG) issues and corporate social responsibility …
The impact of audit committee characteristics on ESG performance in the European Union member states: Empirical evidence before and during the COVID-19 …
M Pozzoli, A Pagani, F Paolone - Journal of Cleaner Production, 2022 - Elsevier
The purpose of this research is to investigate the impact of audit committee characteristics
on environmental, social and governance (ESG) performance for European listed …
on environmental, social and governance (ESG) performance for European listed …
Impact of COVID-19 pandemic on earnings management: An evidence from financial reporting in European firms
N Lassoued, I Khanchel - Global Business Review, 2021 - journals.sagepub.com
The aim of this study is to determine the impact of COVID-19 pandemic on earnings
management practices. Focusing on a sample of 2,031 firms listed in 15 European …
management practices. Focusing on a sample of 2,031 firms listed in 15 European …
Examining the critical factors of computer-assisted audit tools and techniques adoption in the post-COVID-19 period: internal auditors perspective
Purpose In light of the repercussions of the COVID-19 pandemic, electronic auditing
otherwise known as computer-assisted audit tools and techniques (CAATTs) has become …
otherwise known as computer-assisted audit tools and techniques (CAATTs) has become …
[HTML][HTML] Navigating the Future: Blockchain's Impact on Accounting and Auditing Practices
This study seeks to meticulously analyze the scholarly discussion on the integration of
blockchain technology into accounting and auditing. Based on a total of 67 articles from the …
blockchain technology into accounting and auditing. Based on a total of 67 articles from the …
The Covid-19 outbreak, corporate financial distress and earnings management
AA Aljughaiman, TH Nguyen, VQ Trinh, A Du - International Review of …, 2023 - Elsevier
This study explores the association between the Covid-19 outbreak, corporate financial
distress and earnings management practices in China. We investigate whether firms took …
distress and earnings management practices in China. We investigate whether firms took …
Key audit risks and audit procedures during the initial year of the COVID-19 pandemic: an analysis of audit reports 2019-2020
Purpose The purpose of this study is to explore audit procedure disclosures related to key
audit risks, during the prior year and the initial year of the COVID-19 outbreak, by reporting …
audit risks, during the prior year and the initial year of the COVID-19 outbreak, by reporting …
[HTML][HTML] Risk management: Exploring emerging human resource issues during the COVID-19 pandemic
The unanticipated coronavirus disease 2019 (COVID-19) pandemic has hit global business
heavily, disrupting the management of human resources across numerous industries. More …
heavily, disrupting the management of human resources across numerous industries. More …
Covid-19 and performance disclosure: does governance matter?
Purpose This paper aims to investigate whether Covid-19 related information is associated
with a higher level of performance disclosure in the annual reports. Furthermore, it examines …
with a higher level of performance disclosure in the annual reports. Furthermore, it examines …
Audit quality and COVID-19 restrictions
S Gong, N Ho, JY Jin, K Kanagaretnam - Managerial Auditing Journal, 2022 - emerald.com
Purpose This study aims to examine declines in audit quality after the COVID-19 travel
restrictions/stay-at-home orders were issued in the USA in early 2020. Design/methodology …
restrictions/stay-at-home orders were issued in the USA in early 2020. Design/methodology …