Matches in SemOpenAlex for { <https://semopenalex.org/work/W4319065909> ?p ?o ?g. }
- W4319065909 endingPage "149" @default.
- W4319065909 startingPage "130" @default.
- W4319065909 abstract "The audit profession has experienced a digital transformation over the last decade with a rapid shift towards remote auditing forced by the recent COVID pandemic. This shift has led to changes related to the way auditors work and perceive. Through a survey of external auditors, this study addresses how the changes from on‐site audits to remote audits affect audit success (i.e., audit quality, audit efficiency, and auditors' job satisfaction); we also explore dispositional and situational factors that contribute to remote audit success. Our results show that working remotely leads to high audit efficiency. Auditors' flexibility management competency leads to high remote audit quality and efficiency; and a physical working environment conducive for concentrating on audit tasks is positively associated with audit efficiency and auditors' job satisfaction for remote audits. We also found that working remotely could enhance audit quality and efficiency when the audit firm provides sufficient support to auditors. Our study provides insights for audit firms, regulators, and other stakeholders as they evaluate the many challenges the audit profession faces in achieving remote audit success." @default.
- W4319065909 created "2023-02-04" @default.
- W4319065909 creator A5001975518 @default.
- W4319065909 creator A5005745233 @default.
- W4319065909 creator A5058450022 @default.
- W4319065909 date "2023-02-03" @default.
- W4319065909 modified "2023-09-26" @default.
- W4319065909 title "Impact of remote audit on audit quality, audit efficiency, and auditors' job satisfaction" @default.
- W4319065909 cites W1859339560 @default.
- W4319065909 cites W1886107555 @default.
- W4319065909 cites W1991511626 @default.
- W4319065909 cites W2000448678 @default.
- W4319065909 cites W2023709878 @default.
- W4319065909 cites W2032167823 @default.
- W4319065909 cites W2045933056 @default.
- W4319065909 cites W2057180621 @default.
- W4319065909 cites W2059387238 @default.
- W4319065909 cites W2071700255 @default.
- W4319065909 cites W2074900472 @default.
- W4319065909 cites W2075072883 @default.
- W4319065909 cites W2076118408 @default.
- W4319065909 cites W2092831695 @default.
- W4319065909 cites W2104543012 @default.
- W4319065909 cites W2112393274 @default.
- W4319065909 cites W2114436251 @default.
- W4319065909 cites W2117132966 @default.
- W4319065909 cites W2117839365 @default.
- W4319065909 cites W2124544233 @default.
- W4319065909 cites W2130892756 @default.
- W4319065909 cites W2133004780 @default.
- W4319065909 cites W2133986828 @default.
- W4319065909 cites W2134584831 @default.
- W4319065909 cites W2136409846 @default.
- W4319065909 cites W2137595904 @default.
- W4319065909 cites W2154113892 @default.
- W4319065909 cites W2159776447 @default.
- W4319065909 cites W2184816969 @default.
- W4319065909 cites W2194558807 @default.
- W4319065909 cites W2300009104 @default.
- W4319065909 cites W2489244574 @default.
- W4319065909 cites W2516325085 @default.
- W4319065909 cites W2539300689 @default.
- W4319065909 cites W2601019085 @default.
- W4319065909 cites W2736255472 @default.
- W4319065909 cites W2755278867 @default.
- W4319065909 cites W2766415851 @default.
- W4319065909 cites W2800685692 @default.
- W4319065909 cites W2802336935 @default.
- W4319065909 cites W2899481918 @default.
- W4319065909 cites W2900313918 @default.
- W4319065909 cites W2915005536 @default.
- W4319065909 cites W2945620210 @default.
- W4319065909 cites W2947065681 @default.
- W4319065909 cites W2959240099 @default.
- W4319065909 cites W2978362120 @default.
- W4319065909 cites W3034001844 @default.
- W4319065909 cites W3041840036 @default.
- W4319065909 cites W3045815039 @default.
- W4319065909 cites W3084545805 @default.
- W4319065909 cites W3121716609 @default.
- W4319065909 cites W3122057730 @default.
- W4319065909 cites W3123272495 @default.
- W4319065909 cites W3123658562 @default.
- W4319065909 cites W3125271785 @default.
- W4319065909 cites W3125303267 @default.
- W4319065909 cites W3125792179 @default.
- W4319065909 cites W3128236495 @default.
- W4319065909 cites W3161898267 @default.
- W4319065909 cites W3184745408 @default.
- W4319065909 cites W3185465626 @default.
- W4319065909 cites W3194406426 @default.
- W4319065909 cites W4200368556 @default.
- W4319065909 cites W4214552753 @default.
- W4319065909 cites W4220852673 @default.
- W4319065909 cites W4224027426 @default.
- W4319065909 cites W4225722222 @default.
- W4319065909 cites W4235678817 @default.
- W4319065909 cites W4281705238 @default.
- W4319065909 cites W4283212807 @default.
- W4319065909 cites W4283661790 @default.
- W4319065909 cites W4285295167 @default.
- W4319065909 cites W4288064635 @default.
- W4319065909 cites W4312622286 @default.
- W4319065909 doi "https://doi.org/10.1111/ijau.12306" @default.
- W4319065909 hasPublicationYear "2023" @default.
- W4319065909 type Work @default.
- W4319065909 citedByCount "0" @default.
- W4319065909 crossrefType "journal-article" @default.
- W4319065909 hasAuthorship W4319065909A5001975518 @default.
- W4319065909 hasAuthorship W4319065909A5005745233 @default.
- W4319065909 hasAuthorship W4319065909A5058450022 @default.
- W4319065909 hasConcept C121955636 @default.
- W4319065909 hasConcept C13896816 @default.
- W4319065909 hasConcept C140181557 @default.
- W4319065909 hasConcept C144133560 @default.
- W4319065909 hasConcept C156223087 @default.
- W4319065909 hasConcept C170856484 @default.
- W4319065909 hasConcept C177309310 @default.