This book considers the effects of COVID-19 on accounting, particularly with regard to the role of artificial intelligence in accounting in the post-pandemic business environment. The contributions in the book consider a variety of sectors that have been affected by the pandemic, such as the stock market, forensic accounting, Bitcoin, as well as the economic and educational responses to the pandemic and the aftermath felt by both developing and developed countries.
This book will be a valuable read for academics, students and practitioners of accounting who are keen to explore the future of the field in light of the pandemic.
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Part I Introduction
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1 The Impact of Artificial Intelligence on Accounting and Auditing in Light of the COVID-19 Pandemic |
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3 | (8) |
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Part II Accounting and COVID-19 Effects |
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2 Under the COVID Pandemic: Is It the Springtime for Forensic Accounting Field to Blossom? |
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11 | (22) |
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3 Co-movement Among COVID-19 Pandemic, Crude Oil, Stock Market of US, and Bitcoin: Empirical Evidence from WCA |
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33 | (20) |
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4 COVID-19 Surprises in China and in the USA: Which Is Useful in Explaining the Dynamic Nexus Among Energy Commodities and Bitcoin? |
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53 | (20) |
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5 Corona Virus (COVID-19) Pandemic: Economic and Educational Responses and Aftermath Effects in Developing and Developed Countries |
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73 | (10) |
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Zahraddeen Salisu Maigoshi |
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6 The Influence of the Ownership Structure and the Corporate Governance Procedures on the Capital Structure of the Tunisian Insurance Enterprises |
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83 | (18) |
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Part III Artificial Intelligence and the Future of Accountancy |
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7 An Investigation of Artificial Intelligence Application in Auditing |
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101 | (14) |
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Tamanna Abdul Rahman Dalwai |
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8 With Application of Agency Theory, Can Artificial Intelligence Eliminate Fraud Risk? A Conceptual Overview |
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115 | (14) |
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9 The Study of Islamic P2P Crowd Funding Model as an Alternative to SME Financing in Nigeria |
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129 | (10) |
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10 A Study on the Implementation of International Banking Standards by BCBS with Special Reference to Basel III Norms in Emerging Economies: Review of Empirical Literature |
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139 | (18) |
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11 The Role of International Tax Accounting in Assessing Digital and Virtual Tax Issues |
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157 | (24) |
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| Index |
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Bahaaeddin Alareeni is Assistant Professor at the Business Administration Department at the Middle East Technical University, Northern Cyprus Campus. He received his PhD in Accounting and Auditing from Vrije University Brussels, Belgium. Allam Hamdan is Full Professor and Dean of the College of Business and Finance at Ahlia University, Bahrain.
