The COVID-19 pandemic has affected everyone in physical health, mental health and economy all over the world. It has changed our work and life style and seriously impacted our future lives.

This special issue aims to shed a light on the impacts of COVID-19 on the financial reporting and organizations, including the economic, social, environmental and ethical impacts, the governance impacts, as well as the stakeholders’ responses through uncertain times. Thus we call for in-depth, reflexive interdisciplinary contributions in all areas of accounting, business, finance and related subjects that address the COVID-19 crisis with a global perspective.