COVID-19: A Pandemic Outbreak in the Age of the Digital Economy

Call for papers for: Managerial Auditing Journal

This special issue will be open to submissions from 1 April 2021

Guest Editors

Dr. Abdalmuttaleb Al-Sartawi, Ahlia University, Bahrain,  [email protected] 

Prof. Mohamed Hegazy, American University in Cairo, Egypt, [email protected]  

Dr. Karim Hegazy, Zayed University, Dubai, UAE, [email protected]

Scope of this Special Issue

Several research studies argue that health, which in general is measured by life expectancy and maternal and infant mortality, impacts the economic growth and societal welfare of countries. Since the outbreak of Coronavirus (Covid-19) many countries around the world have gone into lockdown and are practicing social distancing measures that will define the months and years ahead. To slow the transmission of the virus, governments around the world are intervening by following different strategies and schemes such as loan suspensions, wage subsidies, furlough of staff and shutdown of most sectors of the economy, while the only social contact remains through technology. The sudden implications of social distancing such as an increase in working from home, e-learning, online shopping, panic buying, and hoarding presents economic and social shortcomings as well as opportunities.

However, the effectiveness of social distancing as a mitigator depends on the extent to which it is maintained by individuals and organizations using technology. Consequently, in the age of the digital economy, societies are leaning on social media, knowledge management, data science and Artificial Intelligence (AI) to survive and fight the pandemic. After the first wave of the lockdown, several countries and businesses started gradually reopening, by learning and adapting along the way. This has created challenges to auditors to deal with emerging and continuous changes in work environments and reporting, whilst finding practical solutions to provide their services in exceptional circumstances without losing their professional skepticism.  

The Rationale for the Need for this Special Issue

The Managerial Auditing Journal is a discussion forum embracing a wide variety of disciplines to promote primary research. As an uncharted territory, there is a need for preliminary research to assess how the pandemic, lockdown and the consequent reopening is impacting economies, societies, and education through the use of technology, thus providing a holistic perspective of Covid-19. As a fast-spreading transmissible disease, the virus had turned into a global pandemic overnight impacting economies, businesses, social relationships, and education.

As such, the target audience for this special issue includes: (1) governments, (2) economists, (3) academics and educators, (4) knowledge and data managers (5) policy makers and regulators (6) researchers. Due to the holistic nature and novelty of the special issue, it appeals to a wide audience, and needs to be structured as a single volume with a comprehensive reference that covers theoretical and practical aspects of the pandemic crisis. Moreover, this special issue calls for researchers to investigate the challenges and opportunities created by the pandemic, and to provide solutions on how to mitigate the negative effects of Covid-19 on economies and societies. The Special Issue welcomes empirical research built on either primary survey data or secondary data, and case studies. The special issue calls for papers in the following topics: 

  • E- Auditing and COVID-19
  • Subsequent Event and Auditor responsibility during the pandemic
  • Auditing of big data
  • Audit evidence and opinion during the pandemic
  • Using AI in auditing during COVID-19
  • The use of continuous audit during the pandemic
  • Earning management practices during COVID-19
  • Classification shifting and COVID-19
  • Digital finance and COVID-19
  • Cryptocurrencies and COVID- 19
  • The impact of COVID-19 infodemic and misinformation on economic behavior
  • Financial technology and COVID-19
  • Pandemic and Global Financial Crisis
  • COVID-19 and Energy Economics
  • Cybersecurity and internal control challenges during COVID-19
  • Challenges in achieving sustainable goals
  • Social Media Panic and the impact on panic buying and hoarding.

Deadline and Submission Details

The submission deadline for all papers is 31 July 2021.

The publication date of this special issue is February 2022.

To submit your research, please visit the ScholarOne manuscript portal.

All articles must follow the journal standard guidelines on length, style, and formatting. 
To view the author guidelines for this journal, please visit the journal's page.


Contact the Guest Editors

Dr. Abdalmuttaleb Al-Sartawi
[email protected] 

Prof. Mohamed Hegazy 
[email protected]  

Dr. Karim Hegazy
[email protected]



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