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This study aims to explore the Facebook communication strategies of Spanish hospitals during health emergencies, focusing on their role in crisis management and public information dissemination.

Automatic topic modelling and deep learning sentiment analysis were applied to analyse 151,738 posts from 274 hospital Facebook pages (March 2020–Feb 2022). Regression analyses were used to explore the relationships between topics, sentiment scores and hospital characteristics.

The analysis revealed nine main topics, with the three most prevalent related to COVID-19: vaccine information, security measures and situational updates. This indicates that Spanish hospitals significantly relied on Facebook to manage the emergency. The communication strategies dynamically adapted to the intensity of the pandemic and varied across hospital types. Sentiment analysis showed a negative tone for posts about security measures and situational updates. These findings align with the Agenda-Setting Theory, suggesting that hospitals influenced public discourse. Vaccine information posts were more positive, resonating with the Uses and Gratifications Theory by fulfilling the audience’s need for reassurance and guidance.

Using replicable machine learning techniques, this study elucidates the communication strategies employed by Spanish hospitals to manage healthcare emergencies, such as the COVID-19 pandemic. It highlights factors that potentially influence these strategies and provides theoretical justifications for them. The variation in communication strategies on Facebook among different hospital categories underscores the imperative for stricter guidelines and regulations to guarantee consistent and reliable communication during emergencies. This research provides valuable insights for practitioners and policymakers aimed at developing effective health communication strategies on social media.

COVID-19 is an infectious disease caused by the SARS-CoV-2 virus. Considering the restricted and enclosed nature of prisons and closed environments and the prolonged and close contact between individuals, COVID-19 is more likely to have a higher incidence in these settings. This study aims to assess the prevalence of COVID-19 among prisoners.

Papers published in English from 2019 to July 7, 2023, were identified using relevant keywords such as prevalence, COVID-19 and prisoner in the following databases: PubMed/MEDLINE, Scopus and Google Scholar. For the meta-analysis of the prevalence, Cochrane’s Q statistics were calculated. A random effect model was used due to the heterogeneity in COVID-19 prevalence across included studies in the meta-analysis. All analyses were performed in STATA-13.

The pooled data presented a COVID-19 prevalence of 20% [95%CI: 0.13, 0.26] and 24% [95%CI: 0.07, 0.41], respectively, in studies that used PCR and antibody tests. Furthermore, two study designs, cross-sectional and cohort, were used. The results of the meta-analysis showed studies with cross-sectional and cohort designs reported 20% [95%CI: 0.11, 0.29] and 25% [95%CI: 0.13, 0.38], respectively.

Through more meticulous planning, it is feasible to reduce the number of individuals in prison cells, thereby preventing the further spread of COVID-19.

This study aims to investigate the use of voluntary disclosure on mainstream social media platforms to examine strategic responses to the COVID-19 pandemic. It examines the influential factors and institutional pressures organisations faced when making disclosures on social media during the pandemic.

A two-stage qualitative approach was adopted. Stage one used content analysis to examine voluntary disclosures made by international organisations on social media during the emergence of the COVID-19 pandemic. Stage two comprised semi-structured interviews with individuals who were involved in the decision-making process around the social media disclosures.

This study’s findings reveal significant changes in disclosure practices due to COVID-19-related pressures. In addition to the utilisation of social media for signalling conformance with new pandemic-related norms and connecting with stakeholders, the evidence also reveals how organisations made use of strategic responses to COVID-19-related institutional pressures.

The findings reveal how social media was used as a means of timely voluntary disclosure during the examined crisis. The findings can inform the development of organisational guidelines and policies for the use of social media as a disclosure medium.

This study reveals how organisations used voluntary disclosure on social media as a strategic response to institutional pressures and the COVID-19 pandemic; this context is under-researched. The study also extends the application of the strategic response framework regarding voluntary disclosure via social media.

This study aims to examine the impact of client information technology (IT) capabilities on audit report lag and audit fees in Jordanian companies listed on the Amman Stock Exchange (ASE) during the COVID-19 pandemic.

This study analysed financial and non-financial data from 72 Jordanian public shareholding companies listed on the ASE between 2014 and 2021. Using fixed- and random-effects models, the authors examined the impact of client IT capabilities on audit report lag and audit fees. The authors also examined how the COVID-19 pandemic might affect audit report lag and audit fees. The analysis incorporated various control variables specific to the Jordanian context to ensure accuracy.

Empirical evidence indicates that client IT capabilities do not significantly impact audit report lag and audit fees. In contrast, the COVID-19 pandemic has positively impacted audit report lag and audit fees, leading to an increase in audit report lag of 60 to 67 days and an increase in audit fees of approximately 15%. It is worth noting that these effects are more pronounced when influenced by factors including return on assets, company losses and audits conducted by the Big 4 firms.

The scope of this study, which focuses on Jordanian firms, may limit the generalisability of the findings to other contexts. Reliance on aggregate IT infrastructure and software assets as proxies for IT capabilities might not fully capture their multifaceted nature, overlooking the qualitative aspects crucial for audit outcomes. Furthermore, excluding external factors such as governmental regulations underscores the need for future research to explore the nuanced interplay between IT capabilities, internal control systems and regulatory environments, enriching our understanding of audit practices.

This study contributes to auditing literature by examining the interplay between IT capabilities and audit processes during the COVID-19 pandemic in Jordan. This study highlights the unexpected finding that IT capabilities have minimal impact on audit report lags and fees, opening new avenues for research on how pandemics and similar crises can reshape auditing practices and influence regulatory policies in an evolving economic environment.

The purpose of this paper is to examine prominent issues and contributions from extant research and explore the literature on the services provided by Knowledge-Intensive Public Organizations (KIPOs) and its pursuit to achieve the United Nations (UN) 2030 Sustainable Development Goals (SDGs) (hereafter referred to as the UN 2030 SDGs agenda) amidst the challenges represented by COVID-19 pandemic. It emphasizes the crucial role of accounting in dealing with techniques and social and moral practices concerned with the sustainable utilization of resources. This paper also provides an overview of the other papers presented in this JPBAFM Special Issue and draws from their findings to scope out future impactful research opportunities in this area.

The design consists of a review and examination of the prior relevant literature and the other papers published in this JPBAFM Special Issue.

The paper identifies and summarizes three key research themes in the extant literature: the growth in the types of KIPO; the rise in the research approaches to study the provision of public services by KIPO in pursuit of the UN 2030 SDG agenda and the consequent call for developments in the accounting field; and unintended consequences during COVID-19 pandemic. It draws upon work within these research themes to set out four broad areas for future impactful research.

The value of this paper rests with collating and synthesizing several important research themes on the nature and unintended consequences of the UN 2030 SDG agenda, and the challenges represented by COVID-19 pandemic in the governance, management and accounting for KIPO and in prompting future extensions of this work through setting out areas for further innovative research within the field.

The research examined in this paper and the future research avenues proposed are highly relevant to the health sector, the judiciary, museums, research centers and the UN. The focus on accounting and accountability towards a broader spectrum of stakeholders calls for new avenues of study in the accounting field. They also offer important insights into matters of management, accounting, accountability, sustainability accounting and control more generally.

The research examined in this paper and the future research avenues proposed are highly relevant to the health sector, the judiciary, museums, universities, research centers and the UN. They also offer important insights into matters of management, accounting, accountability, sustainability accounting and control more generally.

This paper adds to vibrant existing streams of research in the area of KIPO by bringing together authors from different areas of accounting research for this JPBAFM Special Issue. In scoping out an agenda for impactful research approaches used to study the provision of public services by KIPO, this paper also draws attention to underexplored issues pertaining to extents such as the “lived experience” of personnel in the KIPO and envisioning what a future system of governance, management and accounting of SDG might look like.

This examine the impact of environmental, social and governance (ESG) performance on financial reporting quality (FRQ) before and during COVID-19 in the Egyptian market.

This study uses quarterly data from 2017 to 2021 to draw conclusions, with a sample consisting of 486 firm-year observations for 27 Egyptian companies listed on the Standard and Poor’s/Egyptian Stock Exchange ESG index. This study uses both firms’ ESG scores and the Beneish Model, an earnings detection model, as proxies for FRQ. COVID-19 effects on ESG performance and FRQ were examined by using Pearson’s correlation coefficient and two-stage least squares.

COVID-19 has a significant impact on the link between ESG and FRQ. This implies that corporations with high ESG performance are less likely to manipulate earnings (having a low M-score) and thus provide high FRQ during the COVID-19 pandemic. Moreover, there is a significant positive relationship between firm size, leverage and M-Score, indicating that large firms typically present a high FRQ.

The sample size and data availability are the main research limitations. Additionally, this study only considers the effects of firms’ ESG performance on FRQ during the COVID-19 pandemic. Thus, future research should consider other factors associated with investors’ corporate social responsibility (CSR).

This research has practical implications for market regulators seeking to establish a legislative framework and enhance guidance to mandate managers to provide ESG data and CSR reports appropriate for Egypt and other developing economies in times of crisis.

Promoting the adoption of ESG practices in business, particularly during crises, has the potential to effectively provide high-quality and reliable financial reporting required for investment.

This study aspires to address notable deficiencies in the pertinent literature concerning the relationship between ESG performance and FRQ during COVID-19. To the best of the authors’ knowledge, little is known about how ESG performance changes in response to pandemics in emerging markets. To address this gap, this study examines the effects of COVID-19 on the relationship between ESG performance and FRQ in Egyptian-listed firms from 2017 to 2021.

The purpose of this study is to investigate the impact of COVID-19 on some fiscal and monetary indicators in the Kingdom of Saudi Arabia.

The research relied on data, studies and reports issued by the International Monetary Fund, Arab Monetary Fund, Saudi Central Bank, Investing Website and the World in Data Website.

Many sectors have been affected by the COVID-19 pandemic, which outbreak has been associated with a high cost, in addition to increased inflation and prices, a result that was confirmed by the increase in consumer price indices for different sectors. The general consumer price index for the second period rose above that of the first period, while an upward shift occurred in the curve depicting the Saudi Riyal exchange rate against the United States (US) dollar during the second period above that of the first period, only in slope, due to outbreak of the pandemic. Impact of the number of daily new cases infected with COVID-19 was the highest on the opening and closing price indices of the food retail sector, the pharmaceutical sector and the transportation sector; while impact of the number of daily deaths by COVID-19 was the highest on the opening and closing price indices of the banking sector, the general index and the investment and finance sector. In addition, impact of the daily reproduction rate of COVID-19 was the highest on the opening price indices of the energy sector, the food production sector and the transportation sector.

The research aims to demonstrate measures taken by the Kingdom of Saudi Arabia through fiscal and monetary policies.

The COVID-19 pandemic is still an ongoing global pandemic. The virus was first identified in Wuhan City in China at the beginning of December 2019. At the end of January 2020, the World Health Organization (WHO) declared that the outbreak of the virus represented a public health emergency, and later, on March 11, 2020, WHO declared the situation had transformed into a pandemic. Until January 17, 2022, the pandemic had caused more than 328 million cases and 545 million deaths, while 188 million of the cases had recovered. It is worth mentioning that the pandemic caused several social and economic disruptions, including a global economic recession; shortages in goods, supplies and equipment due to consumers' panic and thus tendency to buy; besides causing other disruptions like the negative impacts on health, as well as political, cultural, religious and sport events that influenced economic policies, including both the fiscal and monetary policies of world countries (Wikipedia, 2022).

Social implications steps that taken to reduce the impacts of the COVID-19 pandemic, in addition to measuring the impacts of the COVID-19 pandemic (as the main event next to which other events fade up) on some of the fiscal and monetary indicators for the Kingdom of Saudi Arabia.

The research aims to demonstrate measures taken by the Kingdom of Saudi Arabia through fiscal and monetary policies to mitigate the impacts of the COVID-19 pandemic, in addition to measuring the impacts of the COVID-19 pandemic (as the main event next to which other events fade up) on some of the fiscal and monetary indicators for the Kingdom of Saudi Arabia.

This study assesses the impact of online grocery shopping and food delivery services on food insecurity before and during the COVID-19 pandemic.

This study uses an online survey of 1,532 respondents. Respondents’ sociodemographics, food consumption, purchasing behavior, food security status, food insecurity coping mechanisms and concerns associated with food safety were asked before and during COVID-19.

Online grocery shopping and food delivery services increase food insecurity. Moreover, households with female primary shoppers were less likely to be food insecure than households with male primary shoppers. Furthermore, households with children were more likely to be food insecure. Minority households, such as Black, Hispanic, Native American and younger households, were more likely to be food insecure.

Panel data with the same households surveyed before and after COVID-19 would be a better approach. Similarly, the impact of online shopping on food insecurity needs further research, as many factors could be associated with online shopping that impact food insecurity, especially during a crisis like the COVID-19 pandemic. Additionally, a study of the long-term impact of online shopping on food insecurity would be interesting and could present broader and more generalizable results.

The impact of online shopping on food insecurity before and during COVID-19 has yet to be studied sufficiently. Given the increase in popularity of online grocery shopping, its impact on food insecurity still needs to be discovered. Besides online grocery shopping, we also study online food delivery services whose demand has gained momentum over the past few years, including during the pandemic.

The purpose of this paper is to investigate the impact of the COVID-19 pandemic on the financial performance and stability of Islamic banks (IBs) in the Middle East, North Africa and Southeast Asia (MENASA) region.

The sample consists of 50 IBs across 13 MENASA countries. The data covers 11 quarters, starting in Q1 2019 and ending in Q3 2021, and are collected from banks’ quarterly reports. The authors proxy financial performance by three measures, namely, return on assets (ROA), return on equity (ROE) and cost-to-income (Cost/Income). For financial stability, the authors use two indicators: insolvency risk (log Z-score) and asset risk (ROA/SDROA). The methodology is based on the generalized least squares method estimation.

The results showed a significant and negative impact of COVID-19 on two performance measures of IBs (ROA and ROE) suggesting that IBs were significantly affected during the earlier pandemic. As well, the authors found strong evidence of the impact of COVID-19 on the insolvency risk and asset risk of the studied banks.

The study of COVID-19’s impact on the performance and stability of IBs in MENASA countries permits the banks’ regulators and policymakers to ameliorate the banks’ financial performance and reinforce their supervisory actions. Also, it gives them assistance to guarantee the financial stability of these banks in times of crisis.

This study provides significant financial information and policy implications for stakeholders involved in the banking sector in MENASA countries. Consequently, IBs must guarantee their profits and stability to ensure their competitiveness versus conventional banks during the period of crisis.

The aim of this study was to determine the effect of anxiety levels of adults on their nutritional status during the COVID-19 pandemic in Kayseri province, Turkey.

A total of 898 adults consisting of 479 individuals with and 419 individuals without a positive diagnosis of COVID-19 were included in the study. The individuals’ socio-demographic characteristics, health status, nutritional habits, anthropometric measurement and Fear of COVID-19 Scale (FCV-19S) information were obtained online.

The mean FCV-19S score of the participants was 17.49 ± 6.02. FCV-19S score was higher in those who reduced their consumption of protein sources compared to those who did not change and those who increased (p < 0.001). It was determined that FCV-19S scores of participants who increased their consumption of fruit/vegetables, sweets and sugar were higher than those who did not change their consumption of such items (p = 0.007). The FCV-19S scores of individuals who did not change their onion/garlic and snack consumption were lower than those who decreased or increased the consumption of these nutrients (p = 0.001, p = 0.002).

Education programs can be organized especially targeting vulnerable populations, such as women, individuals with chronic diseases and those experiencing COVID-19 symptoms. These programs can be conducted by dietitians and psychologists in collaboration, focusing on promoting healthy eating habits and coping strategies during stressful times.

It was determined that those who changed their nutrition habits during the COVID-19 pandemic had higher fear levels than those who did not. Individuals with high fear paid more attention to healthy nutrition than individuals without fear.