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This study aims to leverage the Unified Theory of Acceptance and Use of Technology framework developed by Venkatesh et al. (2003) to explore the factors influencing faculty willingness and acceptance of online teaching at a major Saudi Arabian university as we move to a post-COVID-19 new normal.

We surveyed business school faculty from a major Saudi Arabian university that transitioned to online learning because of the COVID-19 lockdown. We used partial least square structural equation modeling to examine the factors that impact faculty satisfaction and behavioral intention to continue using online teaching in the future.

The results of the study indicated that when faculty perceive that e-learning improves their teaching performance and effectiveness (performance expectancy) and find that online teaching tools are relatively easy to use (effort expectancy), then they are more open to considering online teaching and using digital tools even after the pandemic.

The study uses a Saudi Arabian sample, so the results of the study may not be generalizable to other countries. The study was cross-sectional in nature; a longitudinal design would help in uncovering more stable relationships and enabling us to draw stronger conclusions. Lastly, the sample size for the study was relatively small, resulting in a loss of power in statistical testing. Notwithstanding these limitations, our study contributes to a greater understanding and appreciation of faculty acceptance of online teaching as we progress to a post-COVID-19 new normal. As such, it should be useful to educators, institutions and policymakers as they seek to reimagine business education going forward.

The present study is one of the first scholarly studies to focus on exploring e-learning acceptance in a business school from a faculty perspective, considering the natural experiment that forced institutions to move to online teaching irrespective of their prior acceptance or experience with this teaching modality.

The authors investigate the effect of audit quality and analysts' coverage on firms' compliance concerning goodwill impairment testing and disclosure requirements with the Indian Accounting Standard (Ind AS) over the period of 2017–2020.

The authors conduct univariate analysis and employ pooled ordinary least square (POLS) and Fama–MacBeth (FMB) regression techniques for empirical testing.

The authors report a substantially higher disclosure score (DS) for firms with superior audit quality and for firms with incidence of analysts' coverage. Moreover, the authors show a positive impact of audit quality on the firm's degree of disclosure. This signifies better compliance by the clients of Big-4 audit firms in the enforcement of standard's mandates. Besides, the results on analysts' coverage indicate that the increasing number of analysts discipline managers in terms of appropriate compliance with disclosure requirements, hence favours the monitoring effect hypothesis for Indian firms. The results are robust to the alternate measures of key regressors, set of firm controls and alternate estimation technique.

The study adds to the knowledge concerning the economic consequences of mandatory disclosures and is possibly the first to investigate compliance related to goodwill impairment disclosure regime under the new Ind AS.

This study aims to examine the quantitative research productivity of International Financial Reporting Standards (IFRS) globally by using the bibliometric approach. The method was applied to articles indexed in the Scopus database to analyze the publication patterns, trends and research productivity of the selected papers.

Bibliometric analysis is applied to analyze research productivity of IFRS from 2003 to 2020. The method was applied to articles indexed in the Scopus database to analyze the publication patterns and research productivity of the selected papers.

This study finds that a good number of articles have been published on IFRS, the top five countries are the USA, UK, Australia, Germany and Canada. This clearly shows that developed markets have the highest number of publications on IFRS. This could be as a result of the early adoption of IFRS by those economies and owing to the interest of researchers in those markets. Most of the studies are quantitative in nature; this study indicates that publication on accounting standards is popular as the number of citations is significant; most of the articles have two or more authors and were published in top-ranking journals.

This study provides up-to-date literature on the global research productivity of IFRS; as a result, it supports the development of policies by the users of this accounting standards. The findings of this study also serve as a reference point for firms and regulators around the world. Given the thoroughness of the methodology of this study, the results make it easier to effectively identify the direction of research on the implementation of IFRS in organizations.

This study provides a more comprehensive bibliometric analysis on the growth of IFRS literature (2003–2020) in the Scopus database; most of the prior studies have covered relatively few areas of focus as well as a fewer number of high impact factor journals. The relevance of this finding is in uncovering different areas of IFRS research productivity globally.