Guest Editorial

Pacific Accounting Review 33(2),161-164.DOI 10.1108/PAR-04-2021-200.

The University of Auckland Business School Research Paper Series

Posted: 24 Feb 2022

See all articles by David K. Ding

David K. Ding

Singapore Management University - Lee Kong Chian School of Business

Julie Harrison

University of Auckland Business School

Martien Jan Peter Lubberink

Victoria University of Wellington - Te Herenga Waka - School of Accounting and Commercial Law

Chris van Staden

Auckland University of Technology - Faculty of Business & Law

Multiple version iconThere are 2 versions of this paper

Date Written: 2021

Abstract

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 special issue 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 [1]. 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 special issue with views from different Pacific Basin countries and across COVID-19 special issues in different accounting and finance journals around the world. Full paper available at http://dx.doi.org/10.1108/PAR-04-2021-200

Suggested Citation

Ding, David K. and Harrison, Julie A and Lubberink, Martien Jan Peter and van Staden, Chris, Guest Editorial (2021). Pacific Accounting Review 33(2),161-164.DOI 10.1108/PAR-04-2021-200., The University of Auckland Business School Research Paper Series, Available at SSRN: https://ssrn.com/abstract=4027646

David K. Ding

Singapore Management University - Lee Kong Chian School of Business ( email )

50 Stamford Road
Singapore, 178899
Singapore
+65 6828-0245 (Phone)

Julie A Harrison (Contact Author)

University of Auckland Business School ( email )

12 Grafton Rd
Private Bag 92019
Auckland, 1010
New Zealand

HOME PAGE: http://https://unidirectory.auckland.ac.nz/profile/j-harrison

Martien Jan Peter Lubberink

Victoria University of Wellington - Te Herenga Waka - School of Accounting and Commercial Law ( email )

New Zealand
+64 4 463 5968 (Phone)

Chris Van Staden

Auckland University of Technology - Faculty of Business & Law ( email )

3 Wakefield Street
Private Bag 92006
Auckland Central 1020
New Zealand

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