مجلة إقتصاد المال والأعمال
Volume 10, Numéro 2, Pages 919-940
2025-11-22

An Analysis Of The Impact Of The Covid-19 Pandemic On The Professional Performance Of External Auditors: An Exploratory Study Of The Opinions Of A Sample Of External Auditors In The United States Of America



Authors : Ziani Abdelhak . Medjdoub Kheira .

Abstract

Abstract: This exploratory study investigates the impact of the COVID-19 pandemic on the professional performance of external auditors in the USA, utilizing survey data from 241 auditors to understand the challenges, coping strategies, and technological adaptations they experienced. The research reveals that the pandemic negatively affected auditor performance, necessitating adjustments to remote work and technological adoption like tele-auditing, while also increasing sensitivity towards management judgments and professional skepticism. The study recommends that auditors redesign procedures, regulators provide better guidance, and auditors strengthen moral sensitivity to improve audit quality, contributing insights for auditors, firms, regulators, and standard-setters in navigating the evolving audit landscape amidst ongoing global challenges.

Keywords

External Auditing ; COVID-19 Pandemic ; Audit Quality ; Professional Performance ; Professional Skepticism.

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