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The Impact of COVID-19 Pandemic on the Activity of the Professional Accountant

Author

Listed:
  • NătăliÅ£a-Mihaela FrumuÈ™anu

    (UBB University)

  • Adreea-Mihaela Marin (Zgardan)

    (UBB University)

  • Mihaela Martin

    (UBB University)

Abstract

This paper focuses on the effect that the new measures imposed by the pandemic situation generated by COVID-19 had on the activity of professional accountants. In these turbulent times, professional accountants play an important role in both short-term and long-term decision-making process for the survival of economic entities. However, the effects of imposing legislative restrictions and psychological implementation caused by this pandemic can influence the quality of accounting information due to the subjectivism of the professional accountant. Furtheron, the users of accounting information trust that the accounting professionals will capture as adequately and completely as possible the COVID-19 pandemic effects on the activity of the economic entities.

Suggested Citation

  • NătăliÅ£a-Mihaela FrumuÈ™anu & Adreea-Mihaela Marin (Zgardan) & Mihaela Martin, 2020. "The Impact of COVID-19 Pandemic on the Activity of the Professional Accountant," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 922-931, December.
    • Handle: RePEc:ovi:oviste:v:xx:y:2020:i:2:p:922-931
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    File URL: https://stec.univ-ovidius.ro/html/anale/RO/wp-content/uploads/2021/03/Section%205/19.pdf
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    References listed on IDEAS

    as
    1. Alan Sangster & Greg Stoner & Barbara Flood, 2020. "Insights into accounting education in a COVID-19 world," Accounting Education, Taylor & Francis Journals, vol. 29(5), pages 431-562, September.
    2. Antonescu, Daniela, 2020. "Sectorul Întreprinderilor Mici și Mijlocii în timpul crizei COVID-19. Cazul României [The Small and Medium Enterprises Sector during the COVID-19 crisis. The Case of Romania]," MPRA Paper 100295, University Library of Munich, Germany.
    Full references (including those not matched with items on IDEAS)

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    Cited by:

    1. Hung Chi Chen & Hsiang-Tsai Chiang & Dessy Voren, 2023. "The Impact of the COVID-19 Pandemic on Quality of Financial Reports," Journal of Applied Finance & Banking, SCIENPRESS Ltd, vol. 13(4), pages 1-1.

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    More about this item

    Keywords

    professional accounting; Covid-19; professional training; accounting information; digitization;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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