Accounting and finance lessons in the time of COVID - views from the Pacific / guest editors David K. Ding [and three others].

Format:

Book

Contributor:

Ding, David K., editor.

Series:

Pacific Accounting Review

Pacific Accounting Review, 0114-0582 ; Volume 33, Number 2

Language:

English

Subjects (All):

Epidemics--Economic aspects.

Epidemics.

COVID-19 Pandemic, 2020-2023.

Physical Description:

1 online resource (97 pages)

Place of Publication:

[Place of publication not identified] : Emerald Publishing Limited, 2021.

Summary:

The COVID-19 pandemic is expected to create the worst economic recession in our lifetime and generate "enormous damage to our health, jobs, and well-being" (OECD, 2020). This ebook focuses on the lessons for accounting and finance policy-makers, practitioners, and academics as a result of the social and economic turmoil that arose in the immediate period following the World Health Organization's declaration of a pandemic (WHO, 2020). Governments responded to support businesses and economies using various policy tools to support markets, businesses, and individuals impacted by the pandemic. It is timely to consider the extent to which policymakers and standard-setters have succeeded in addressing these problems, and to consider to what extent accounting and finance tools available were "fit-for-purpose". Different countries reacted in different ways to the COVID-19 pandemic and experienced different infection and fatality rates. For example, the New Zealand government announced an alert level system on 21 March 2020. New Zealand moved immediately into Alert level 2, two days later into Alert level 3, Alert level 4 another two days later. New Zealand therefore used a very strict lockdown implemented quickly, with the aim of eliminating the virus from the community as soon as possible. Other countries followed different approaches. The New Zealand approach worked well in terms of the demographics and relative isolation of the country. It is therefore of interest to consider the implications of COVID-19 across countries, both within this ebook with views from different Pacific Basin countries, but also across COVID-19 ebooks in different accounting and finance journals around the world.

Contents:

Cover

Guest editorial

COVID-19 pandemic and connectedness across financial markets

Auditing in the time of COVID - the impact of COVID-19 on auditing in New Zealand and subsequent reforms

COVID-19 and sustainability reporting: what are the roles of reporting frameworks in a crisis?

The economics and accounting for COVID-19 wage subsidy and other government grants

Does tax policy fit in the portfolio of COVID-19 responses?

Nonprofit impact measurement and collaboration

Rethinking insolvency law amid the COVID-19 pandemic

Accounting for leases - lessons from COVID-19

Pandemic and the performing arts in New Zealand.

Notes:

Description based on print version record.

ISBN:

1-80262-700-6