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The cost and duration estimation process is important to be monitored and controlled in construction projects. Estimation variation from actuals presents a problem when attempting to complete a project on planned time and budget. Various studies cover project performance monitoring with different cost and time performance indices. Nevertheless, project monitoring techniques do not take advantage of the available data to assess the performance and accuracy of estimates developed by the estimation team.

This research proposes using statistical process control (SPC) to assess the consistency and stability of the estimation of activities’ costs and durations. The proposed system calculates the deviation of the estimated costs and durations from the actual values. These calculations are the activities’ indices that are used to plot the control chart. The process capability analysis (PCA) is used to determine the accuracy deviation of the estimations from the organization’s targets.

Results of the proposed system application to a real project determine the activities that have inaccurate cost and duration estimations. This result helps the estimation departments to analyze reasons for inaccurate estimations. The proposed system is an easy, effective tool for continuous improvement to the performance of the estimation department.

Some projects are classified as troubled projects when calculating the status of the project with reference to estimations, while the estimations themselves are troubled and need to be corrected. The proposed system of this paper is considered a novel approach by using SPC techniques such as control charts and process capability analysis for continuous monitoring and assessing of cost and duration estimation process performance to improve process accuracy and increase the credibility of estimation teams or departments.

This study aims to explore the auditors’ responses to the COVID-19 pandemic in Egypt, with a focus on how their demographic characteristics – specifically gender, work experience and audit firm size – affect their ability to identify key audit matters (KAMs).

The study used exploratory factor analysis to develop an index for evaluating auditors’ proficiency in distinguishing KAMs from non-KAMs, followed by multivariate regression analysis to analyze the impact of auditors’ demographics on this ability.

The study’s findings are significant as they highlight the influence of auditors’ gender and work experience on their capability to correctly classify KAMs. However, the size of the audit firm showed no significant effect on the auditors’ decision-making efficacy in identifying KAMs.

While the study illuminates critical aspects of audit judgment during unprecedented times, it acknowledges limitations, including its geographical focus on Egypt and reliance on self-reported data. The implications stress the need for audit firms and regulators to consider auditors’ demographic characteristics when formulating policies to enhance audit quality and reliability during crises.

This research breaks new ground in the auditing literature by shedding light on the distinct role of auditor demographics in shaping audit opinion during crises. It is one of the pioneering studies to quantitatively assess the impact of auditors’ gender, experience and firm size on KAM identification in a global health crisis. It provides a unique perspective on audit practices in emerging economies.