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People with pre-existing mental health conditions are more likely to be affected by global crises. The Covid-19 pandemic has presented them with unique challenges, including reduced contact with the psychiatric rehabilitation and support systems. Thus, understanding the emotional experience of this population may assist mental health organizations in future global crises.

In this paper, researchers analyzed the discourse of the mentally ill during the Covid-19 pandemic, as reflected in Israeli Facebook groups: three private groups and one public group. Researchers explored the language, reactions, emotions and sentiments used in these groups during the year before the pandemic, outbreak periods and remission periods, as well as the period before the vaccine’s introduction and after its appearance.

Analyzing groups’ discourse using the collective emotion theory suggests that the group that expressed the most significant difficulty was the Depression group, while individuals who suffer from social phobia/anxiety and PTSD were less affected during the lockdowns and restrictions forced by the outbreak.

Findings may serve as a tool for service providers during crises to monitor patients’ conditions, and assist individuals who need support and help.

This paper examines the organizational resilience of audit firms during the early stages of COVID-19. The unexpected restrictions placed on travel and on-site working created unanticipated barriers for auditors in Hong Kong. The authors expect that auditors with greater organizational resilience can respond to unexpected situations and restore expected performance levels relatively quickly.

The authors utilize a sample of 1,008 companies listed on Hong Kong Stock Exchange (HKEX) with a financial year-end of December 31. The authors identify five proxies contributing to organizational resilience: auditor size, industry specialization, diversity, geographic proximity to the client and auditing a new client. The authors use audit report timeliness as this study's main dependent variable.

This study's full-sample results suggest that larger auditors, industry specialists and auditors with closer relationships to clients issued more timely audit reports during the pandemic. The analysis of a subsample of companies that initially published unaudited financial statements reveals that industry expertise and longer auditor-client relationships significantly reduced the need for year-end audit adjustments. Finally, the authors find that larger auditors were more likely to offload clients, whereas industry specialists were more likely to retain clients.

The results of the paper suggests that audit firm characteristics associated cognitive abilities, behavioral characteristics and contextual conditions are associated with audit firm organizational resilience and, consequently, helps auditors respond unexpected changes in the audit environment.

The findings of the paper are informative for those involved in audit firm management or auditor hiring and retention decisions.

This study is the first to link organizational resilience to the performance of audit firms in a time of unexpected events. The authors connect three auditor and two auditor-client dimensions to the organizational resilience of the audit firms.