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Guest editorial: The COVID-19 pandemic: a catalyst for digital transformation

Managerial auditing journal, 2022-09, Vol.37 (7), p.769-774 [Peer Reviewed Journal]

Emerald Publishing Limited ;Emerald Publishing Limited. ;ISSN: 0268-6902 ;EISSN: 1758-7735 ;DOI: 10.1108/MAJ-07-2022-024

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  • Title:
    Guest editorial: The COVID-19 pandemic: a catalyst for digital transformation
  • Author: Musleh Alsartawi, Abdalmuttaleb ; Hegazy, Mohamed Abdel Aziz ; Hegazy, Karim
  • Subjects: Accounting procedures ; Auditing ; Auditing profession ; Auditors ; Audits ; Big Data ; Business operations ; Coronaviruses ; COVID-19 ; Digital broadcasting ; Digital economy ; Earnings ; Earnings management ; Editorials ; Internet of Things ; Medical research ; Pandemics ; Researchers ; Semantic analysis ; Semantics ; Sustainable development
  • Is Part Of: Managerial auditing journal, 2022-09, Vol.37 (7), p.769-774
  • Description: According to this evidence, this Special Issue’s contributions are manifold, as it discusses changes in accounting practices catalyzed by the pandemic. Despite descriptive and preliminary research being done in relation to COVID-19 and the digital economy, important gaps in our knowledge remain and comprehensive insights are still needed to fully understand its impact on specific topics, varying from auditing, earnings management, financial reporting, to sustainable development in the digital era (Hegazy and KamarEldawal, 2021). [...]the reason for selecting the theme for the Special Issue has been crucial to move beyond preliminary research and to provide more empirical driven studies which help in answering significant questions related to digital transformation during COVID-19, and whether the disruptions caused by the pandemic have impacted accounting and auditing practices. [...]the main aim of this Special Issue is to offer a platform for researchers to debate and provide solutions that will serve the accounting and auditing profession. The papers published in the Special Issue use various methods, including literature reviews, quantitative approaches, field and case studies, latent semantic analysis methods indices and checklists. [...]the articles cover a vast array of special topics and applications illustrating the unprecedented challenges businesses and organizations faced with a focus on accounting and auditing practices.
  • Publisher: Bradford: Emerald Publishing Limited
  • Language: English
  • Identifier: ISSN: 0268-6902
    EISSN: 1758-7735
    DOI: 10.1108/MAJ-07-2022-024
  • Source: ProQuest Central
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