Auditors’ perceptions on work adaptability in remote audit

A Covid-19 perspective

Bibliographic Data

ID15066317
AuthorsNicoleta Farcane (0000-0001-8732-489X, West University of Timişoara), Ovidiu Constantin Bunget (0000-0001-9956-0232, West University of Timişoara), Rodica Blidisel (West University of Timişoara), Rodica Gabriela Blidişel (0000-0001-7918-5105, West University of Timişoara), Alin Constantin Dumitrescu (0000-0001-7886-6582, West University of Timişoara), Delia Deliu (0000-0001-5189-5607, West University of Timişoara, corresponding author), Oana Bogdan (0000-0003-2885-2419, West University of Timişoara), Valentin Burca (0000-0003-3713-0629, West University of Timişoara)
Year2023
Volume36
Issue1
Pages422-459
Publication date2023-03-31
Open AccessYes
TypeARTICLE
VenueEconomic Research-Ekonomska Istraživanja (JOURNAL)
Journal identifiersISSN: 1331-677X • E-ISSN: 1848-9664
PublisherInforma UK Limited (PUBLISHER • GB)
DOI10.1080/1331677x.2022.2077789
OpenAlexW4281705238
LanguageEN
Citations received2
References cited54

In the context of COVID-19, adoption of teleworking challenges companies' culture and social interaction to foster a creative and innovative workplace. The article aims to identify the auditors’ perception of different factors that influence work adaptability in remote audit activity. The research method is based on multivariate data analysis that consist of correspondence analysis, exploratory factor analysis, confirmatory factor analysis and generalised linear ordinal regression. On one hand, findings emphasise that auditors’ perception on the work efficiency of auditors in remote audits is significantly influenced by the digitalization degree of audit activities. On the other hand, the research outlines the main threats and opportunities of remote auditing in the context of the current pandemic restrictions. Where auditors perceive the benefits of remote audit, they appreciate positively the degree of adaptability and work efficiency as regards teleworking. Opportunities perceived lead to enhanced audit activity outcome if audit companies embrace emergent technologies in the new digital workplace. Nevertheless, as transition to remote audit determines increased auditors’ liability and audit risks, auditors are more cautious and sometimes reluctant about future scenarios of remote audit, if innovative emerging audit technologies and integrated GRCs are not used or are not properly implemented. Whatever the future holds for the new digital audit workplace, it is obvious that auditors working from home face specific challenges, because what they earn in efficiency, they lose in benefits that are harder to quantify, such as innovative thinking and creativity

Audit · Business · Geography · Internal audit · Joint audit · COVID-19 Pandemic Impacts · Cyberloafing and Workplace Behavior · Organizational and Employee Performance · Accounting

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