...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...

...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...

...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...

...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...

...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...