...Landi Morris; Rani Hoitash; Udi Hoitash SUMMARY The COVID-19 pandemic introduced unprecedented challenges to the audits of public companies. Audit firms, in response, dedicated significant resources to maintain high-quality audit procedures. We leverage a difference-in-differences design...

...Alessandro Ghio; Carly Moulang; Yves Gendron SUMMARY This paper examines women auditors' experiences during the COVID-19 pandemic using interviews and personal reflections. Drawing on Pierre Bourdieu's scholarship, we observe that COVID-19 was a destabilizing event for women auditors. Women's...

...Padmakumar Sivadasan; Jared S. Soileau; Rui-Zhong Zhang SUMMARY We examine whether auditors helped public clients obtain U.S. Paycheck Protection Program (PPP) loans to overcome the COVID-19-related economic crisis. Larger auditors had better access to resources to help their auditees with PPP...

...Yi Luo; Bertrand Malsch SUMMARY Drawing on Power’s theorization of the logic of auditability as a multidimensional system ( Power 1996 ), we examine the impact of the COVID-19 pandemic on auditors’ year-end work from January to April 2020. Based on 24 semistructured interviews with auditing...