Calls for papers

 

International Journal of Accounting, Auditing and Performance Evaluation

 

Special Issue on: "Accounting, Auditing and Finance research in Times of the COVID-19 Pandemic"

Guest Editors:
Dr. Khaldoon Albitar, University of Portsmouth, UK
Prof. Khaled Hussainey, University of Portsmouth, UK

The COVID-19 pandemic has already had considerable economic and financial effects worldwide (Goodell, 2020). Crucially, these economic turbulences, coupled together with markets uncertainty, can affect investors' confidence further to firms’ financial performance, and consequently might lead to various financial distresses (KPMG, 2020). The COVID-19 pandemic would be the toughest challenge for stakeholders including investors, companies, auditors, creditors, employees, government, shareholders, and suppliers since the 2007-2008 global financial crisis (Albitar et al., 2020).

Albitar et al., (2020) theoretically expect to see a decline in audit fees, challenges in the completion of the going concern assessment, low-levels of reliability and sufficiency of audit evidence, huge possibilities of personnel loss due to illness or quarantine, and reductions in the salaries of audit personnel, which in turn expected to influence the quality of audit process. However, accounting and finance academics should address this matter and other related issues empirically.

Subject Coverage
Suitable topics include, but are not limited, to the following:

• The impact of COVID-19 on audit quality
• The impact of COVID-19 on earning management
• The potential consequences of reducing audit quality during the COVID-19 pandemic on the quality of financial statements
• The impact of COVID-19 on the quality and quantity of narrative reporting
• The impact of COVID-19 on CSR and CER
• The effect of corporate governance on earnings management, CSR, cost of equity capital during the pandemic.
• Corporate risk disclosure during the COVID-19 pandemic
• Whether firms withdraw, maintain or expand their CSR activities during the COVID-19 pandemic
• What is the role of innovation on the relationship between CER/CSR and firm performance during the pandemic
• Evaluating CER activities and engagement during the COVID-19 pandemic
• To what extent do the CSR disclosure quality and quantity improve during the pandemic?
• What are the main drivers for CSR activities during the pandemic?
• How financial market responses to COVID-19?
• CSR and stakeholders’ reactions during the pandemic.
• Big data and Blockchain accounting in times of COVID-19

Notes for Prospective Authors

Submitted papers should not have been previously published nor be currently under consideration for publication elsewhere. (N.B. Conference papers may only be submitted if the paper has been completely re-written and if appropriate written permissions have been obtained from any copyright holders of the original paper).

All papers are refereed through a peer review process.

All papers must be submitted online. To submit a paper, please read our Submitting articles page.

Important Dates

Manuscripts due by: 31 December, 2021