Abstract
The widespread outbreak of the COVID-19 virus had substantial impacts on higher education, which turned into distance using virtual environments and electronic (e) learning platforms. There is a growing body of research on the effect of COVID-19 on students' education and e-learning experiences amid the pandemic. However, limited research was performed to assess the learning experience before and amid the COVID-19 pandemic among students in specific disciplines such as accounting. The current research compares accounting students' learning experience and satisfaction before and amid the COVID-19 pandemic. We distributed a pre-tested questionnaire online to students through our colleagues. The results of the SEM multi-group analysis with Amos indicated significant differences between students' experience before and amid the COVID-19 pandemic, which had a significant influence on their satisfaction. Accounting students were found to have more participation in learning, to receive proper support and motivation, and to have better assessment and feedback before than amid COVID-19. However, they had better access to information and learning resources and were able to construct knowledge amid the pandemic using e-learning than before the pandemic. Several implications from the findings are raised and discussed.