Self-efficacy, remote audit proficiency, effort, and performance in the COVID-19 crisis: an auditor’s perspective

IF 2.8 3区 管理学 Q2 BUSINESS, FINANCE
S. Baatwah, Ali Ali Al-Ansi, Ehsan Saleh Almoataz, Zalailah Salleh
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引用次数: 2

Abstract

Purpose The COVID-19 pandemic has introduced new challenges for auditors to provide high-quality audits. These challenges pose interesting questions about the ability of auditors to obtain audit evidence and ensure appropriate conclusions. In response to these questions, this paper aims to examine how self-efficacy affects the auditors’ effort and performance during COVID-19 and how remote audit proficiency helps them respond to these challenges, as reflected in more effort and high-quality performance. Design/methodology/approach To test the hypotheses, this study used a quantitative approach in which 193 Saudi auditors were surveyed and partial least squares structural equation modeling was used to analyze the data. Findings The authors demonstrated that self-efficacy is positively associated with the perceived audit effort and performance during the COVID-19 crisis. The results also showed that remote audit proficiency plays a significant role during COVID-19 as it can help auditors exert more effort and perform audit activities effectively. This study also found that remote audit mediates the association between self-efficacy and both effort and performance during COVID-19. These results are also asserted under several robust analyses. Originality/value To the best of the authors’ knowledge, these findings provide the first evidence on the effect of COVID-19 on auditors and have implications for both theory and practice.
COVID-19危机中的自我效能、远程审计熟练程度、努力和绩效:审计师的视角
目的2019冠状病毒病大流行给审计人员提供高质量审计带来了新的挑战。这些挑战对审计师获取审计证据和确保适当结论的能力提出了有趣的问题。针对这些问题,本文旨在研究自我效能感在COVID-19期间如何影响审计员的努力和绩效,以及远程审计熟练程度如何帮助他们应对这些挑战,从而体现在更多的努力和高质量的绩效上。设计/方法/方法为了检验假设,本研究采用了定量方法,其中调查了193名沙特审计员,并使用偏最小二乘结构方程模型来分析数据。研究结果表明,在COVID-19危机期间,自我效能感与感知审计工作和绩效呈正相关。结果还表明,远程审计能力在COVID-19期间发挥了重要作用,因为它可以帮助审核员付出更多努力,有效地开展审计活动。本研究还发现,远程审计介导了自我效能感与COVID-19期间的努力和绩效之间的关联。这些结果也在几个稳健的分析下得到了证实。原创性/价值据作者所知,这些发现为COVID-19对审计师的影响提供了第一个证据,并对理论和实践都有影响。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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来源期刊
CiteScore
5.40
自引率
13.80%
发文量
45
期刊介绍: The key areas addressed are: ■Audit and Assurance (financial and non-financial) ■Financial and Managerial Reporting ■Governance, controls, risks and ethics ■Organizational issues including firm cultures, performance and development In addition, the evaluation of changes occurring in the auditing profession, as well as the broader fields of accounting and assurance, are also explored. Debates concerning organizational performance and professional competence are also covered.
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