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.
Author(s): Bahaaeddin Alareeni, Allam Hamdan
Series: Accounting, Finance, Sustainability, Governance & Fraud: Theory and Application
Publisher: Springer
Year: 2022
Language: English
Pages: 188
City: Singapore
Foreword
Contents
Editors and Contributors
List of Figures
List of Tables
Part I Introduction Chapter
1 The Impact of Artificial Intelligence on Accounting and Auditing in Light of the COVID-19 Pandemic
1.1 Introduction
1.2 AI and Accounting and Auditing
1.3 Conclusion
References
Part II Accounting and COVID-19 Effects
2 Under the COVID Pandemic: Is It the Springtime for Forensic Accounting Field to Blossom?
2.1 Introduction
2.2 Literature Review
2.2.1 Understanding the Forensic Accounting Concept
2.3 Can a Forensic Accountant Truly Benefit Your Firm?
2.4 The Rewarding Integration Between Forensic Accounting and Artificial Intelligence
2.5 What Do We Need to Prepare a Forensic Accountant?
2.6 Forensic Accounting in Higher Education
2.7 Challenges Encounter Forensic Accounting Landscape
2.8 Concerns Related to Higher Education
2.9 Conclusion
2.9.1 Conclusion and Recommendations
2.9.2 Recommendations
References
3 Co-movement Among COVID-19 Pandemic, Crude Oil, Stock Market of US, and Bitcoin: Empirical Evidence from WCA
3.1 Introduction
3.2 Data and Methodology
3.2.1 Data Analysis
3.2.2 The Wavelet Continuous Transforms (CWT)
3.3 Empirical Findings
3.3.1 The CWT (Continuous Wavelet Transforms) Outcomes
3.4 Co-movement Between COVID-19 Confirmed Cases in USA and Financial Market of US
3.5 Conclusions
References
4 COVID-19 Surprises in China and in the USA: Which Is Useful in Explaining the Dynamic Nexus Among Energy Commodities and Bitcoin?
4.1 Introduction
4.2 Methods
4.3 Data Analysis
4.4 Energy Commodities and Bitcoin
4.5 COVID-19 Surprises
4.6 Empirical Findings
4.7 Conclusion
References
5 Corona Virus (COVID-19) Pandemic: Economic and Educational Responses and Aftermath Effects in Developing and Developed Countries
5.1 The Case of Nigeria
5.2 The Case of Malaysia
5.3 The Case of Palestine
5.4 The Case of United State of America
5.5 The Case of Germany
5.6 Conclusion
References
6 The Influence of the Ownership Structure and the Corporate Governance Procedures on the Capital Structure of the Tunisian Insurance Enterprises
6.1 Introduction
6.2 Literature Review
6.2.1 The Ownership Structure and the Capital Structure
6.2.2 The Nexus Among Board Size and Capital Structure
6.2.3 Impact of the Presence of Independent Members on the Funding Policy
6.2.4 Effects of the Separation Between the Chairmanship of the Board and General Management
6.2.5 Impact of the ROE Differential—Dividend Distribution Rate on the Capital Structure
6.3 Governance in Tunisia
6.3.1 The Governance System
6.3.2 The Governance Quality Index
6.4 Econometric Methodology
6.4.1 Model Specification
6.4.2 The Variable Definitions
6.4.3 Descriptive Statistics
6.5 Results
6.6 Conclusion
References
Part III Artificial Intelligence and the Future of Accountancy
7 An Investigation of Artificial Intelligence Application in Auditing
7.1 Introduction
7.2 Literature Review
7.2.1 Artificial Intelligence and Auditing Education
7.2.2 Artificial Intelligence and Auditing Profession
7.2.3 Artificial Intelligence and Ethical Implications in Auditing
7.2.4 Risks Associated with Artificial Intelligence and Auditing
7.3 Conclusion
References
8 With Application of Agency Theory, Can Artificial Intelligence Eliminate Fraud Risk? A Conceptual Overview
8.1 Introduction
8.2 Literature Review
8.2.1 Artificial Intelligence
8.2.2 Fraud
8.2.3 Artificial Intelligence and Fraud Prevention and Mitigation
8.2.4 Agency Theory
8.3 Conceptual Framework
8.4 Conclusion
References
9 The Study of Islamic P2P Crowd Funding Model as an Alternative to SME Financing in Nigeria
9.1 Introduction
9.2 Literature Review
9.3 Methodology
9.4 Islamic P2P Crowdfunding Models
9.4.1 Equity-Based Models
9.4.2 Social Finance Based Models
9.4.3 Trade Based Models
9.5 Conclusion
References
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
10.1 Introduction
10.2 History of BCBS
10.3 Journey from Basel Norms I to Basel Norms III
10.4 Basel III
10.5 Research Design
10.5.1 Need for the Study
10.5.2 Main Aims of the Study
10.5.3 Sources and Methodology
10.6 Critical Analysis of Studies
10.6.1 Readiness of Banks for Basel III Norms
10.6.2 Implementation of Basel III Norms
10.6.3 Impact of Basel III Norms
10.6.4 Opportunities and Challenges
10.7 Discussion
10.7.1 Sample and Respondents
10.7.2 Variables Analyzed
10.7.3 Research Methodology
10.8 Important Trends
10.9 Conclusion
10.10 Recommendations of the Study
References
11 The Role of International Tax Accounting in Assessing Digital and Virtual Tax Issues
11.1 Introduction
11.2 What Is International Tax Accounting?
11.2.1 Definition of International Tax Accounting
11.2.2 The Importance of International Tax Accounting
11.2.3 Limits of International Tax Accounting
11.3 Motives and Justifications for the Need for International Tax Accounting
11.4 Elements of International Tax Accounting
11.5 International Tax Issues
11.6 The Relationship of International Tax Accounting with Virtual and Digital Issues
11.7 Conclusion
References
Index
