Auditors’ perceptions on work adaptability in remote audit: a COVID-19 perspective
نویسندگان
چکیده
In the context of COVID-19, adoption teleworking challenges companies' culture and social interaction to foster a creative innovative workplace. The article aims identify auditors’ perception different factors that influence work adaptability in remote audit activity. research method is based on multivariate data analysis consist correspondence analysis, exploratory factor confirmatory generalised linear ordinal regression. On one hand, findings emphasise efficiency auditors audits significantly influenced by digitalization degree activities. other outlines main threats opportunities auditing current pandemic restrictions. Where perceive benefits audit, they appreciate positively as regards teleworking. Opportunities perceived lead enhanced activity outcome if companies embrace emergent technologies new digital Nevertheless, transition determines increased liability risks, are more cautious sometimes reluctant about future scenarios emerging integrated GRCs not used or properly implemented. Whatever holds for workplace, it obvious working from home face specific challenges, because what earn efficiency, lose harder quantify, such thinking creativity.
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ژورنال
عنوان ژورنال: Ekonomska Istrazivanja-economic Research
سال: 2022
ISSN: ['1848-9664', '1331-677X']
DOI: https://doi.org/10.1080/1331677x.2022.2077789