Governance mechanisms, accounting regulation, and corporate disclosure in the aftermath of Covid‐19: Novel research questions and methodological opportunities

Abstract Research Issue In this commentary, we sought to highlight research opportunities in terms of how governance mechanisms, accounting regulation, and corporate disclosure were affected by Covid‐19 (C19) shaped the economic landscape post‐C19 period. Insights The outbreak C19 triggered significant researchers' interests fields business economics for two main reasons: first, social consequences crisis, impact various policy interventions enacted governments supra‐national institutions worldwide and, second, availability microdata on spread pandemic vaccines, complemented financial data assess effects curtailing crisis. Theoretical/Academic Implications We envision potential avenues further study: areas interest, using disruption as a “laboratory” unravel questions characteristics firms, governments, regulatory bodies affect response systemic crises, assuming that pre‐existing are not related crisis event. Policy Relevant rigorous is likely be informative regulators, facing future instances