In this study the researcher aims to investigate the effect of virtual audit proficiency on both
audit effort and quality of auditors' performance during the COVID-19 pandemic. Moreover …

Over the last decade, rapid advances in information systems (ISs) have greatly reshaped
and changed the nature of doing business and how its performance is measured, with …

La COVID-19 afectó a millones de personas y organizaciones de todos los sectores y clases
sociales, coadyuvando a que proliferen riesgos sociales, económicos, tecnológicos y …

This paper investigates the relationship between social capital and auditor's performance in
Iranian listed firms. The sample included 128 firms on the Tehran Stock Exchange from 2014 …

Background Auditors during COVID-19 experienced an unprecedented situation, in which
normal audit activities were difficult to conduct. Moreover, COVID-19 forced auditors to …

In this study the researchers aim to investigate the effect of IT audit self-efficacy, subjective
norm, IT facilitating resources on both IT audit importance (perceived usefulness and …

Confirmation of the testing laboratory competence is a necessary condition for ensuring the
high quality of its functioning. Currently, the competence check of the testing laboratory is …

Введение. Широкое внедрение инноваций в аудите зарубежными предприятиями
закладывает основу для применения новых подходов к решению задач внутреннего …

The Covid-19 lockdown hinders the effectiveness of external audits due to environmental
concerns and a severe lockout that requires global attention. Consequently, this paper …

Dengan merebaknya virus Covid-19 memberikan dampak terhadap proses audit bagi
auditor internal, dan mengakibatkan bahwa beberapa auditor senior meninggalkan …