...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...

...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...