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This study assesses the perception of academics and practitioners of ramifications that may have impacted audit evidence quality during COVID-19 in Egypt.

A questionnaire was collected and designed regarding the factors affecting the quality of audit evidence during the COVID-19 pandemic using a five-point Likert scale, and detailed descriptive statistics and regression analyses were conducted.

The study finds that there is no significant association between social distancing (SD), changing in the economic environment (CEE), time constraint (TC) and stress on audit personnel (SAP) as repercussions of the COVID-19 pandemic with the quality of audit evidence (QAE). The disruption in operational results (DOR), changes in the internal control (CIC) and the stress on client personnel (SCP) significantly affect the quality of audit evidence. Moreover, there is a significant difference between Big and non-Big Four audit firms in terms of changes in economic conditions, internal controls, disruption of operational results and time-constraint variables. The latter has significantly affected the audit evidence quality for both academics and professionals.

Due to the implementation of SD and work-from-home policies, audit firms are highly recommended to invest more in digital programs and to be more adaptable to work-from-home, which policy and enhances the effectiveness and flexibility of communication between auditors and their clients.

This paper is one of the foremost papers that provides empirical evidence for the antecedents or variables that may affect audit quality evidence due to the COVID-19 pandemic.

Since the declaration of COVID-19 as a pandemic in March 2020, higher education institutions (HEIs) across the globe have shifted – entirely or partly – to online teaching and learning; Lebanese HEIs were no exception. Such an unprecedented and “forced” transition to online teaching and learning has created a landscape for scholars and researchers to inquire into the efficiency and effectiveness of online teaching and learning, students’ satisfaction with this virtual educational experience, and instructors’ satisfaction with such an experience. This chapter presents a study about Lebanese instructors’ satisfaction with online teaching and learning during the pandemic. Instructors’ satisfaction was measured in terms of three satisfaction constructs of psychometrically validated “Online Instructor Satisfaction Measure” (OISM): instructor-to-student interaction (ISI); student-to-student interaction (SSI); and course design, development, and teaching (CDT). Data were collected through an online questionnaire from 102 Lebanese instructors across 7 Lebanese universities: 6 private universities and the national public Lebanese higher education institute (Lebanese University). This study found that there were no significant changes between the satisfaction levels in relation to each of the ISI, SSI, and CDT constructs between STEM education background instructors and their non-STEM education background counterparts. Despite their dissatisfaction with the level of interaction between them and their students (ISI), the participating Lebanese instructors were satisfied with the SSI, except for students’ collaborative and group work, and were also satisfied with the CDT, except for the preparation time required for delivering an online course.

Micro, small, and medium enterprises (MSMEs) can play a significant role in achieving sustainable development goals (SDGs) as they have the ability to reduce unemployment. Digitalization helps MSMEs in a number of ways, including lowering transaction costs, quickening access to information, and bettering communication with extended supply chain members. This chapter aims to understand the level of digitalization in MSMEs in an emerging economy such as Bangladesh. MSMEs in Bangladesh account for 25% of the gross domestic product and employ 87% of civilians. This chapter builds on qualitative data from 60 MSMEs from various manufacturing and service sectors such as textile, retail, food delivery, IT companies, etc. The interviews were semi-structured and followed an interview protocol. The length of interviews varied between 40 and 50 minutes. Content analysis was used to analyze the data. Findings suggest that counterintuitively the level of digitization in MSMEs is not low in Bangladesh. Many micro and small enterprises use MS Excel to help them manage customer and product data. Medium Enterprises use Enterprise Resource Planning (ERP) software for planning enterprise-wide resources. Some medium enterprises also use powerful data analytics software such as Oracle, Power BI, Google Analytics, Python, and SPSS. Results also reveal barriers to digitization in MSMEs, which include a lack of employee awareness, training, and motivation of top management. This chapter maps the digitalization levels in MSMEs in Bangladesh and provides implications for SGDs. The chapter also presents policy recommendations for improving the digitalization level in emerging economies.

This study investigated the factors affecting online learning (OL) and stress and anxiety (SaA) during the COVID-19 pandemic in Saudi Arabia.

This study used a quantitative study and a survey questionnaire to collect the cross-sectional data. The authors sent 500 survey questionnaires to the respondents of which 262 samples were returned. This represented a 52% response rate. Finally, this study used 260 valid samples to derive this study’s findings.

Through structure equation modelling analysis, this study’s findings demonstrate that lack of time and support, technical problems and lack of technical skills negatively affect OL. In addition, this study’s findings show that cost and access to internet has a significant effect on OL. Finally, this study’s findings show that among Saudi Arabian university students OL is the significant predictor of SaA.

This study’s findings offer university authorities meaningful ways to identify replacements for the usage of harmful devices to lessen psychological problems during the COVID-19 pandemic. By pointing out students’ significant challenges and barriers during OL, this study’s findings support the smooth and parallel running of OL. Such challenges cause deprivation and frustration among the students. Therefore, to some extent, it may be a violation of their human rights. In this way, this study’s findings demonstrate how to overcome these violations.

By exploring the significant challenges faced by Saudi Arabian university students, this study’s findings offer an original and empirical contribution to the literature.

Following the COVID-19 pandemic, most higher education institutes shifted to online learning as the sole alternative to continuing education while mitigating the risks imposed by the pandemic. This has raised several concerns regarding students’ learning experience, satisfaction and academic achievement, particularly in countries where students have restrained technological resources (i.e. developing nations). The current research aims to investigate the key factors influencing students’ attitudes, satisfaction and academic achievement among university students in an emerging market context (i.e. Morocco). The moderating effect of students’ motivation to study online was also scrutinized.

The authors propose an integrated conceptual framework that combines the technology acceptance model (TAM) with the outcomes of prior literature related to online learning. Based on data collected from 850 Moroccan university students, the authors empirically tested the conceptual model using a partial least squares (PLS) estimation.

First, attitude toward online learning and satisfaction positively impact university students’ academic achievement; at the same time, attitude positively impacts students’ satisfaction with online learning. Second, students’ satisfaction and attitude toward online learning were found to be mainly influenced by instructor performance, ease of use of the online learning platform, information quality, interactivity and perceived usefulness (PU). Finally, student motivation acts as a moderator, e.g. students with higher motivation to learn online are more likely to develop a favorable attitude toward online learning and can, therefore, accomplish better academic performance.

The current study makes a considerable contribution to the literature by contributing to the on-going debate about the potentials and challenges of online learning, particularly in an emerging country where education remains a considerable challenge. The study findings can help higher education institutes gauge the quality of online education programs and design efficient strategies to develop high-quality online learning for students. Our findings have implications not only for educational institutions and instructors in developing markets but also for the vendors of online course delivery software.

This study analyzes the impact of the procedures followed by the Central Bank of Jordan during the COVID-19 pandemic on the financial performance of Jordanian banks listed on the Amman Stock Exchange over the period (2019Q1–2021Q3).

The panel fixed effect model was used to measure the impact of each of the required reserve ratios and the deferred loans on the profitability of Jordanian banks represented by the return on total assets.

The results revealed a negative relationship at the significance level of 10% between the required reserve ratio and the return on total assets. Also, there is a negative relationship at the significance level of 5% between the deferred loans and the return on total assets.

The paper recommends the Central Bank of Jordan following a precautionary policy to encounter systematic risks that cannot be eliminated by using diversification.

With the severe impact of the Coronavirus pandemic on the overall economic performance of the national economic sectors and the subsequent negative impact on the living standard of society’s members, this study shows the government’s role represented by the procedures of its monetary authority (Central Bank of Jordan) to mitigate the effects of this pandemic, as well as measuring the impact of these procedures on the financial performance of Jordanian banks listed on the Amman Stock Exchange.

This study aims to examine the association between institutional investors’ ownership (IOW), politically connected firms (POCF) and audit report lag (AUDRL).

This study employs a feasible generalised least squares (FGLS) model for panel data to examine the association between IOW, POCF and AUDRL for Malaysian publicly listed companies.

The findings reveal a statistically significant negative relationship between IOW and AUDRL, with this negative relationship being more pronounced amongst POCF. Additionally, the results demonstrate that the relationship between IOW and AUDRL varies depending on the domicile of IIs (local vs. foreign). Specifically, local institutional investors exhibit a negative and statistically significant relationship with AUDRL, whilst foreign institutional investors show a positive and statistically significant relationship with AUDRL.

The results of this study provide a new understanding of auditor responses to institutional investor monitoring and political connections (PCs) in an emerging economy.

The purpose of this paper is threefold: first, to examine the influence of the quality of online classes on student satisfaction and student loyalty; second, to explore the mediating role of student participation between online classes and student satisfaction; third, to examine the mediating role of student satisfaction between online classes and student loyalty.

The primary data is collected from the postgraduate students in Jammu and Kashmir, India. A descriptive research design was applied to collect the primary data via Google questionnaire with the COVID-19 pandemic in mind to maintain social distance.

The result reveals that online classes and student participation positively affect student satisfaction. Student participation is a partial mediator between online classes and student satisfaction, with 0.393 Variance Accounted For (VAF). In comparison, it is a full mediator between online classes and student loyalty with 0.96 VAF.

The current study was restricted to postgraduate students, while future research could include research scholars, graduate students, and others. Only government institutions in Jammu and Kashmir were employed for the present study. The study may eventually be expanded to include private universities and more states.

The suggested approach can help teachers, students, policymakers and administrators. The study emphasizes the crucial elements of student engagement and happiness, which must be prioritized to improve online teaching and learning effectiveness and win over students' loyalty.

The study tested the conceptual framework of an integrated approach connecting online classes, student participation, student satisfaction and student loyalty. The study was conducted during the COVID-19 pandemic lockdown period, as it was the need of the hour to come out of such a crisis in the future. The present study can also provide a roadmap for transformation from physical to virtual classrooms.

This study aims to examine the effects of the entry of foreign direct investments (FDIs) on the audit markets in developing countries (i.e. Egypt). There is a long-standing debate on the impact of FDIs on developing markets, but little is still known about the effect of FDI on national suppliers, such as audit firms.

This paper reports the results of a study that used qualitative research methods. It involves interviews with senior management teams of the Big 4 audit firms, to find out how these firms deal simultaneously with conflicting global and local influences. The interviews were complemented by the publicly available data on the firms’ websites as well as published reports related to the Egyptian economy and current investment regulations.

Drawing on the institutional theory, the findings suggest that an increased litigious environment, compliance with developed markets’ regulations, auditor regulatory sanctions and improved local accounting and auditing standards are highly significant consequences of foreign investment inflows. The findings indicate that more emphasis has been given to the quality of audit and auditors’ independence when auditing FDIs. Both audit regulators and audit firms in the domestic market pay higher attention to improving the quality of financial reports when FDIs have entered the market. More inspections and reviews for audit firms have been conducted, and local auditing and accounting standards have been revised to be in compliance with international standards.

Our results have important implications for investors, regulatory authorities and governments in relation to the development, implementation and enforcement of international financial reporting and auditing standards.

Policymakers and regulators in Egypt have responded to international pressure by revitalizing their local accounting and auditing standards and adopting international financial reporting and auditing standards. The authors identify strategies that have been adopted by audit firms to face the FDIs’ challenges.