FIGURE 1 Example of a Tweet in Our Dataset More

FIGURE 1 Remote Audit Implementation Patterns by Audit Area Figure 1 shows the percentage of remote audit implementations for different types of audits that were implemented, planned to be implemented, or not planned to be implemented about 6 months after government restrictions banned group gath... More

FIGURE 2 Practicality of Remote Audits by Audit Area Figure 2 shows the practicality of using remote audits in various audit areas. Practicality is measured on a five-point Likert scale from 1 = “not possible” to 5 = “very practical.” Error bars represent 83 percent confidence intervals, which show the point at which bars cannot overlap if the proportion of differences is significant at the 95 percent level ( Gubler, Herrick, Price, and Wood 2018 ). Mean comparisons show that all the areas are statistically significantly different from the midpoint (score of 3, p-values < 0.05) except for managerial audit and consulting engagements (p-values > 0.10). More

FIGURE 3 How Remote Audits Compare to In-Person Audits Figure 3 shows how respondents assess the similarity of remote audits and in-person audits in terms of the audit process followed. Specifically, participants were asked, “Compared to your normal audit process, your remote audit process is…” a... More

FIGURE 4 Comparison of Remote and In-Person Audits Figure 4 shows how respondents assess the quality of remote audits relative to in-person audits. Specifically, participants were asked: “Compared to a regular audit, a remote audit affects [items above]” and the scale ranged from 1 = “very negati... More

FIGURE 5 Stakeholder Perceptions of Remote Audits Figure 5 shows how respondents perceive how stakeholders assess various aspects of remote audits relative to in-person audits. Specifically, participants were asked questions for each stakeholder. For measuring satisfaction, we asked, “What is the... More