TITLE:
Covid-19 Impact on Financial & Non-Financial Reporting Quality: Greek Listed Entities
AUTHORS:
Dimitris Charamis, Maria Rodosthenous
KEYWORDS:
Audit Committees, Financial & Non-Financial Reporting Quality, Communication Levels, Covid-19 Impact, Greek Listed Entities
JOURNAL NAME:
Theoretical Economics Letters,
Vol.12 No.5,
September
22,
2022
ABSTRACT: There has been a drive towards transparency, and so
official structures have placed Audit Committees to safeguard the high quality
financial and non-financial reporting requirements and corporate
responsibilities that businesses ought to present on their accounts and annual
reports. However, due to the recent pandemic that changed the world in just a
few months, the dynamics of communication in the corporate world have
completely changed. This change in normality will have an impact on the already
challenging communication between Audit Committees and management. This paper
presents a longitudinal study on the interaction of the Audit Committees of
smaller-sized listed companies in Greece, while also evaluating the financial
reporting quality before and after Covid-19.