Izvorni znanstveni članak
https://doi.org/10.1080/1331677X.2022.2077789
Auditors’ perceptions on work adaptability in remote audit: a COVID-19 perspective
Nicoleta Farcane
Ovidiu Constantin Bunget
Rodica Blidisel
Alin Constantin Dumitrescu
Delia Deliu
Oana Bogdan
Valentin Burca
Sažetak
In the context of COVID-19, adoption of teleworking challenges
companies’ culture and social interaction to foster a creative and
innovative workplace. The article aims to identify the auditors’
perception of different factors that influence work adaptability in
remote audit activity. The research method is based on multivariate
data analysis that consist of correspondence analysis, exploratory
factor analysis, confirmatory factor analysis and generalised
linear ordinal regression. On one hand, findings emphasise that
auditors’ perception on the work efficiency of auditors in remote
audits is significantly influenced by the digitalization degree of
audit activities. On the other hand, the research outlines the main
threats and opportunities of remote auditing in the context of
the current pandemic restrictions. Where auditors perceive the
benefits of remote audit, they appreciate positively the degree of
adaptability and work efficiency as regards teleworking.
Opportunities perceived lead to enhanced audit activity outcome
if audit companies embrace emergent technologies in the new
digital workplace. Nevertheless, as transition to remote audit
determines increased auditors’ liability and audit risks, auditors
are more cautious and sometimes reluctant about future scenarios
of remote audit, if innovative emerging audit technologies
and integrated GRCs are not used or are not properly implemented.
Whatever the future holds for the new digital audit
workplace, it is obvious that auditors working from home face
specific challenges, because what they earn in efficiency, they
lose in benefits that are harder to quantify, such as innovative
thinking and creativity.
Ključne riječi
COVID-19; pandemics; teleworking; remote audit; work adaptability; emerging technologies; psychosocial factors
Hrčak ID:
303738
URI
Datum izdavanja:
31.3.2023.
Posjeta: 3.292 *