“…Initially, the literature of accounting education in the COVID-19 context was geographically concentrated in Australia (Beatson et al, 2021;Dyki et al, 2021;Mai, 2020;Powell and McGuigan, 2020;Sadiq, 2020;Stewart and Khan, 2021;Wong and Zhang, 2020) and New Zealand (Ackermann, 2021;Ali et al, 2020;Beatson et al, 2021;Othman, 2021;Ramachandra and Wells, 2021). Authors wrote some works with institutional affiliation in Indonesia (Aji et al, 2020), Portugal (Pasion et al, 2021), South Africa (Malan, 2020;Reyneke et al, 2020), UAE (Masoud and Bohra, 2020), UK (Haynes, 2020) and USA (Bowyer, 2021;Fogarty, 2020). In contrast, an additional paper describes the effects of the pandemic in 45 countries around the world (Sangster et al, 2020).…”