Self-efficacy, remote audit proficiency, effort, and performance in the COVID-19 crisis: an auditor’s perspective
ISSN: 0268-6902
Article publication date: 19 May 2023
Issue publication date: 10 August 2023
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.
Keywords
Acknowledgements
The authors would like to thank the editors and the anonymous reviewers for providing insightful comments and suggestions. Also, the authors are deeply grateful to audit professors and partners for commenting on the questionnaire. Furthermore, the authors would like to convey their pleasures to audit firms/offices and all auditors who participated in this study, as well as the auditors who helped in distributing the questionnaire.
Availability of data and material statement: Research data is available with the corresponding author and can be supplied upon request.
Statement of conflicts: The authors declare that they have no known competing financial interests or personal relationships that could have appeared to influence the work reported in this paper.
Funding: No grant or fund supporting this research was received at the time of submission.
Citation
Baatwah, S.R., Al-Ansi, A.A., Almoataz, E.S. and Salleh, Z. (2023), "Self-efficacy, remote audit proficiency, effort, and performance in the COVID-19 crisis: an auditor’s perspective", Managerial Auditing Journal, Vol. 38 No. 6, pp. 832-862. https://doi.org/10.1108/MAJ-05-2022-3570
Publisher
:Emerald Publishing Limited
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