Journal of Financial Reporting and Accounting: Volume 21 Issue 4

Guest editorial: Corporate disclosure and reporting during the COVID-19 pandemic

Abdelghani Echchabi, Rihab Grassa, Hichem Khlif

Did the COVID-19 pandemic affect auditors’ client acceptance and continuance decision-making process?

Sofia Papadopoulou

The aim of the present study is to explore the impact of the COVID-19 pandemic on the first stage of external audit, namely, on the auditors’ client acceptance and continuance…

Board attributes and CSR expenditure before and during COVID-19

Umar Habibu Umar, Abubakar Isa Jibril, Sulaiman Musa

This study aims to investigate the impact of board attributes on the corporate social responsibility (CSR) expenditure of the listed firms before (2019) and during (2020) COVID-19…

COVID-19: the impact of the pandemic fear on IPO underpricing

Elena Fedorova, Pavel Chertsov, Anna Kuzmina

The purpose of this study is to assess how the information disclosed in prospectuses impacted the initial public offering (IPO) underpricing at a time of high government…

The impact of the COVID-19 pandemic on corporate tax avoidance: evidence from S&P 500 firms

Sameh Kobbi-Fakhfakh, Fatma Bougacha

This study aims to examine the impact of the COVID-19 pandemic on corporate tax avoidance (TA).

Toward understanding the self-efficacy of external auditors during COVID-19: empirical testing of traditional sources and virtual audit proficiency

Saeed Rabea Baatwah, Ali Ali Al-Ansi, Ehsan Saleh Almoataz, Zalailah Salleh

Auditors’ self-efficacy (SE) represents their level of confidence in improving their audit performance. This may be a crucial factor for auditors to perform effectively during the…

An exploratory study that uses textual analysis to examine the financial reporting sentiments during the COVID-19 pandemic

Normawati Non, Norazlin Ab Aziz

This paper aims to examine if Malaysian public listed companies have expressed any specific sentiment(s) when publishing their financial performance during the COVID-19 pandemic.

COVID-19-related disclosures by listed firms in Vietnam

Thanh Thanh Thi Hoang, Huu Cuong Nguyen

This paper aims to measure the COVID-19-related disclosure extent of listed firms in Vietnam and its associated factors.