The Impact of the Global Pandemic on Ethics, Professionalism, and Judgment in Accounting and Financial Reporting

The global health emergency resulting from COVID-19 caused governments to impose disruptive lockdowns and restrictions on individuals and business, resulting in a massive shock to the global economy. Although the pandemic caused some sectors to suffer and even fail, others—especially those industries that adapted to technological solutions as a means of doing business and communicating—generally thrived. Examination of the COVID-19 crisis provides important insights into the reactions taken by governments, accounting professionals, and businesses in uncertain times. The crisis highlighted the critical importance of understanding how to best adapt to the changes caused by the adoption of technology and an increased reliance on a remote online workforce. Accounting and the Public Interest journal, in partnership with the University of Waterloo Centre for Accounting Ethics, called for papers for a Thematic Symposium on “The Impact of the Global Pandemic on Ethics, Professionalism, and Judgment in Accounting and Financial Reporting.” The goal...