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Keywords: remote work
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Journal Articles
The Effectiveness and Efficiency of Auditors’ Remote Work during COVID-19
Available to Purchase
AUDITING: A Journal of Practice & Theory (2023) 42 (4): 223–245.
Published: 01 November 2023
... period. Combined, these results may suggest that auditors took less time to opine on the financial reports, perhaps due to overconfidence or burnout related to remote work processes. 6 In addition, by 2021, firms had a significant number of employees who joined the firm during the pandemic...
