全球COVID-19危機對財務報導品質與審計品質的影響：國際性綜述

The Impact of the Global COVID-19 Crises on Financial Reporting Quality and Audit Quality: An International Review

本文對近期探討全球COVID-19危機對財務報導與審計品質影響的新興文獻進行了全面綜述。本文聚焦自2020年以來的研究，分析COVID-19疫情如何在來自78個國家的多元制度與法律環境中，影響財務報導與審計品質。這場疫情提供了一個獨特的全球性研究機會，有助於觀察同一場危機在不同國家制度中可能產生的多樣化結果，進而深化我們對危機與財務報導、揭露，以及審計實務間關係的理解。本文的綜述顯示，多數學術研究集中於審計品質，而探討財務報導和揭露的研究則相對較少。在研究方法方面，超過一半的研究採用問卷與訪談資料，其餘則以檔案資料為主。最後，本文指出未來研究的潛在方向，特別是在跨危機與跨制度環境之比較性研究方面。

This paper presents a comprehensive review of emerging literature examining the impact of recent global COVID-19 crises on financial reporting and audit quality. Focusing on studies conducted since 2020, we analyze how the COVID-19 pandemic has affected reporting and assurance across diverse institutional and legal settings across 78 countries. The pandemic provides a unique global and natural setting to examine how a single crisis can yield varying outcomes across different national contexts, thereby enhancing our understanding of the relationship between crises and financial reporting, disclosure, and auditing practices. Our review finds that the majority of academic inquiries have concentrated on audit quality, while considerably fewer studies have examined financial reporting. With respect to research methodologies, more than half of the reviewed studies employ survey and interview data, whereas the remainder utilize archival data. Furthermore, we identify opportunities for future studies, particularly for comparative research across different crises and institutional environments.