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Keywords: COVID-19 pandemic
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Journal Articles
AUDITING: A Journal of Practice & Theory (2024) 43 (4): 163–184.
Published: 01 November 2024
...Cristina T. Alberti; Jay C. Thibodeau; Hailan F. Zhou SUMMARY This study uses crisis management and organizational culture theories to understand how audit engagement leaders’ responses to challenges during the COVID-19 pandemic provide insight into audit firm culture. Semi-structured interviews...
Includes: Supplementary data
Journal Articles
AUDITING: A Journal of Practice & Theory (2024) 43 (4): 185–205.
Published: 01 November 2024
...Alexander Tighe SUMMARY This study examines the work experiences of junior auditors during the COVID-19 pandemic (“the pandemic”). In response to the pandemic, audit firms closed offices and conducted audits in remote work environments. I used semistructured interviews to gather qualitative data...
Journal Articles
AUDITING: A Journal of Practice & Theory (2024) 43 (3): 1–20.
Published: 01 August 2024
...Xi Ai; Chenxi Lin; Nathan J. Newton SUMMARY We examine the value of auditor verification to small businesses when they face economic uncertainty. The COVID-19 pandemic was a significant, exogenous economic shock that immediately heightened the need for external funding for many companies. Using...
Journal Articles
AUDITING: A Journal of Practice & Theory (2024) 43 (1): 191–209.
Published: 01 February 2024
...Eric Horne; Serena Loftus; Sarah Shonka McCoy; Amanda M. Winn SUMMARY A consequence of the COVID-19 pandemic is that workers increasingly want work that aligns with their values. Given that Gen Z, the next generation of accountants, is characterized by a focus on ESG issues, we use an experiment...
Journal Articles
AUDITING: A Journal of Practice & Theory (2022) 41 (1): 3–23.
Published: 01 February 2022
...Tim D. Bauer; Kerry A. Humphreys; Ken T. Trotman SUMMARY The COVID-19 pandemic has fundamentally changed how auditors work and interact with team members and others in the financial reporting process. In particular, there has been a move away from face-to-face interactions to the use of virtual...