Auditing from Home: The Impact of the COVID-19 Pandemic on the Audit and Perceptions of Auditor Skepticism

• In Event: Accounting, Behavior, and Organizations: Auditing

Abstract

The COVID-19 pandemic caused unprecedented disruption in the world, with millions of professionals working from home and adapting to a virtual work environment for the first time. In this paper, we explore the impact of the pandemic and new technology on the audit environment. Based on a survey of auditors and other accounting professionals in the United States, we find that most accountants are adapting well to change. However, staff auditors are having more trouble focusing on work at home and are also more concerned about issues of professional skepticism than managers or partners. We show that auditors and accountants are well suited to adaptation in a new environment and are relatively positive about changes in technology in the accounting profession.

Authors

• Jaya Ryan, Trinity University

• Matthew Shea, Trinity University

• Ashley W Douglass, Trinity University

• Amy Foshee Holmes, Trinity University