The Relationship between Prevention and Panic from COVID-19, Ethical Principles, Life Expectancy, Anxiety, Depression and Stress

Abstract

The present study aims to assess the relationship between prevention and panic from COVID-19, ethical principles, life expectancy, anxiety, depression, and stress in auditors and financial managers of small- and medium-sized Iraqi firms. In other words, this paper seeks to answer the question of whether different types of prevention and panic from COVID-19 can enhance the ethical principles, life expectancy, anxiety, depression, and stress, or not. The study method is practical in its objective and descriptive survey procedure. The study’s statistical population includes 185 employed auditors in audit firms, and 215 financial managers of small- and medium-sized Iraqi firms were selected as a sample of the study using the Cochran Sampling Method. In this paper, PLS tests are used to assess the effect of independent variables on the dependent variable. The results indicate no significant relationship between prevention from COVID-19 and ethical principles and life expectancy. However, the association between prevention from COVID-19 and anxiety, depression, and stress, and between panic from COVID-19 and ethical principles, life expectancy, anxiety, depression, and stress is positive and significant. The higher the panic from COVID-19, the more ethical principles, life expectancy, anxiety, depression, and stress. Since no study has been carried out so far on the effect of prevention and panic from COVID-19, ethical principles, life expectancy, depression, and stress in Iraqi firms, the present study results can provide valuable information and contribute to the development of science and knowledge.

The Relationship Between Health Literacy, Knowledge, Fear, and COVID-19 Prevention Behavior in Different Age Groups: Cross-sectional Web-Based Study

“…As mentioned above, health literacy, COVID-19 knowledge, and fear of COVID-19 are all relevant to prevention behaviors. However, panic and fear due to COVID-19 have been associated with depression and high stress states [ 31 ]. The results revealed a negative correlation between COVID-19 knowledge and fear of COVID-19.…”

Has the Covid‐19 pandemic jeopardized firms' environmental behavior? Bridging green initiatives and firm value through the triple bottom line approach

“…Up to now, we still know little about the effects of this crisis on firms' green initiatives. Indeed, prior research focused more on the overall impact of the Covid‐19 pandemic on environmental change (Saadat et al, 2020), firms' stock market behavior (Arianpoor & Naeimi Tajdar, 2022) and risk‐taking (Shafeeq Nimr Al‐Maliki et al, 2023), firms' survival and strategy changes (Islam & Fatema, 2023), managerial behavior involving concern about the pandemic (Salehi et al, 2022) or, for example, consumers' behavior (Cruz‐Cárdenas et al, 2021). He and Harris (2020, p. 176) stated that “[the] Covid‐19 pandemic offers a great opportunity for businesses to shift towards more genuine and authentic [corporate social responsibility] CSR and contribute to address urgent global social and environmental challenges .” On the contrary, Zhang and Fang (2022, p. 2) noted that “ the pandemic accelerates uncertainty in firms' operating activities and revenue , resulting in unstable environmental behaviors ” while Hermundsdottir et al (2022, p. 1) concluded that “firms that were the most environmentally innovative before Covid‐19 were more impacted by Covid‐19 than less ‘green’ firms” .…”

The Effect of Social Capital on Auditor’s Performance

“…Audit opinion and detecting and reporting material misstatements greatly depend on auditors' behaviour while performing their duties (Chan et al 2009;Salehi et al 2022aSalehi et al , 2022b. In societies with high social capital, honesty, obligations fulfilment, and mutual communication are among the social norms and values (Salehi et al 2022c(Salehi et al , 2022d. Thus, auditors' virtue, consisting of those personality traits that enable auditors to make professional and ethical judgments, is influenced by social capital.…”