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Corporate disclosure and reporting during the COVID-19 pandemic

Closes:
Guest editors

Rihab Grassa

Abdelghani Echchabi

Hichem Khlif

The World Health Organisation has declared the coronavirus (COVID-19) outbreak to be a pandemic on January 30, 2020. Consequently, governments worldwide took stringent steps to control the spread of the virus. Solutions like social distancing policies were flattening the medical curve but also steepening the recession curve and that as leading the financial system into a crisis (Baldwin & Mauro, 2020). Overall, actions taken in response to the spread of COVID-19 have resulted in significant disruptions to business operations and a significant increase in economic uncertainty. These events and conditions created a level of uncertainty and risk never experienced before by companies, and which resulted in significant financial reporting implications for preparers of financial statements (KPMG, 2021).

 

This special issue aims at shedding light on areas of corporate disclosure and reporting that were affected by the surge of COVID-19, as well as the transformation of related practices that were dictated by the pandemic. To achieve this objective, this special issue invites specialized researchers in the area of corporate disclosure and financial reporting –and related areas- to provide significant empirical insights on the topic, and provide valuable policy recommendations to maintain a high standard of corporate disclosure and reporting during crises such as the COVID-19 pandemic.

 

Accordingly, this special issue intends to discuss corporate disclosure and reporting during the COVID-19 pandemic. This special issue welcomes diverse types of methodological approaches including empirical or qualitative research and literature reviews or meta-analyses.

The special issue invites submissions on the following themes, but are not limited:

  • The impact of COVID-19 on financial reporting.
  • The impact of COVID-19 on the quality of financial reporting
  • The impact of COVID-19 on corporate risk disclosure
  • The impact of COVID-19 on CSR disclosure
  • The impact of COVID-19 on narrative reporting
  • The impact of COVID-19 on audit reporting and audit opinion
  • The impact of COVID-19 on financing strategies and their disclosure   
  • The impact of COVID-19  on disclosure of firms’ risks and their management
  • The impact of COVID-19 on financial disclosure of valuation approaches of financial instruments
  • The impact of COVID-19 on corporate governance and Disclosure Monitoring Mechanisms

 

Deadline and Submission Details

Submissions open 1st February 2022

The submission deadline for all papers is 31st May 2022

To submit your research, please visit the Scholar One manuscript portal. https://mc.manuscriptcentral.com/jfra

To view the author guidelines for this journal, please visit the journal's page. https://www.emeraldgrouppublishing.com/journal/jfra#author-guidelines

 

Contact the Guest Editors:

Dr. Rihab Grassa, Higher Colleges of Technology, UAE

[email protected]

Dr. Abdelghani Echchabi, Higher Colleges of Technology, UAE

[email protected]

Prof. Hichem Khlif, University of Sfax, Tunisia

[email protected]

 

References

Albitar, K., Gerged, A. M., Kikhia, H., & Hussainey, K. (2020). Auditing in times of social distancing: the effect of COVID-19 on auditing quality. International Journal of Accounting & Information Management.

Levy, H. B. (2020). Financial Reporting and Auditing Implications of the COVID-19 Pandemic. The CPA Journal90(5), 26-33.

Hassan, A., Elamer, A. A., Lodh, S., Roberts, L., & Nandy, M. (2021). The future of non‐financial businesses reporting: Learning from the Covid‐19 pandemic. Corporate Social Responsibility and Environmental Management.

Haroon, O., & Rizvi, S. A. R. (2020). COVID-19: Media coverage and financial markets behavior—A sectoral inquiry. Journal of Behavioral and Experimental Finance27, 100343.

Gelter, M., & Puaschunder, J. M. (2020). COVID-19 and comparative corporate governance. J. Corp. L.46, 557.

Abhayawansa, Subhash, and Carol Adams. "Towards a conceptual framework for non-financial reporting inclusive of pandemic and climate risk reporting." Meditari Accountancy Research (2021).

Hao, Y., & Dong, B. (2021). Determinants and Consequences of Risk Disclosure: Evidence from Chinese Stock Markets during the COVID-19 Pandemic. Emerging Markets Finance and Trade, 1-21.

Elmarzouky, M., Albitar, K., & Hussainey, K. (2021). Covid-19 and performance disclosure: does governance matter?. International Journal of Accounting & Information Management.