Audit partners' and associates’ insights and experiences of remote work in response to a global crisis Event: Implications for the profession and future directions

Abstract

Remote work was forced upon employees due to a worldwide crisis event. As some form of remote work continues, we draw upon psychology research which identifies four areas of concern: unemployment and job insecurity, employment disparities, work-family interface, and employee mental health issues. We adapt a conceptual framework to evaluate the negative effects caused by disruptive events and respective problem-focused mitigation strategies implemented by audit firms. The results of semi-structured interviews with audit partners and associates reveal the greatest overall concern for audit partners is employee mental health issues, with associates reporting inconsistent effectiveness of improvement tactics. Work-family interface remains a challenge, and even more so during a crisis event. Regarding employment disparities and development, all agree the apprenticeship model suffers in a remote environment. The area of least overall concern is unemployment and job insecurity. However, for audit partners, the greatest employment issue is hiring and retention. The findings emphasize the need for audit firms to invest in strategies to mitigate these effects of remote work and for additional research that evaluates and supports these efforts.