Abstract
There has been a drive towards transparency, and so official structures have placed Audit Committees to safeguard the high quality financial and non-financial reporting requirements and corporate responsibilities that businesses ought to present on their accounts and annual reports. However, due to the recent pandemic that changed the world in just a few months, the dynamics of communication in the corporate world have completely changed. This change in normality will have an impact on the already challenging communication between Audit Committees and management. This paper presents a longitudinal study on the interaction of the Audit Committees of smaller-sized listed companies in Greece, while also evaluating the financial reporting quality before and after Covid-19.
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