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Keywords: monitoring frequency
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Journal Articles
Auditing from a Distance: The Impact of Remote Auditing and Supervisor Monitoring on Analytical Procedures Judgments
Available to Purchase
Journal:
The Accounting Review
The Accounting Review (2024) 99 (5): 123–146.
Published: 01 September 2024
... onsite at the client location reduces the sense of psychological distance, thereby diminishing the difference between monitoring frequencies. These findings have implications for audit practice as working remotely can enhance performance on creative problem-solving tasks, but only when monitored less...