Consequences of COVID-19 on Auditors in the Workplace

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Abstract

This paper highlights effects of COVID-19 on auditors at the workplace by critically reviewing the literature and conducting semi-structured interviews with audit partners. Prior to COVID-19, psychology research identified unemployment and job insecurity, worker mental health, work-family interface, and employment disparities and development as areas of continuing concern for employees overall. Based on transactional stress and self-determination theories, these concerns are exacerbated in today’s COVID-19 environment. These theories suggest this type of environment leads to employee emotion suppression and increased need for psychological fulfillment, which need to be addressed in a non-traditional manner by employers. There is scant academic literature addressing consequences of COVID-19 on auditors. This paper discusses the impact of these four main areas, among others, on auditors and identifies problem-focused coping strategies employed by the firms. Finally, we identify areas of consideration for future research.

Authors

• Danielle Rose Lombardi, Villanova University

• Janice C. Sipior, Villanova University

• Deniz A Appelbaum, Montclair State University