新冠肺炎疫情对埃及审计证据质量的影响

IF 3.2 Q1 BUSINESS, FINANCE Journal of Accounting in Emerging Economies Pub Date : 2023-08-14 DOI:10.1108/jaee-12-2022-0347
Karim Hegazy, Mohamed A. K. Basuony, Neveen Noureldin, Marwa Abdulla
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引用次数: 0

摘要

目的本研究评估了学者和从业人员对2019冠状病毒病期间可能影响埃及审计证据质量的后果的看法。设计/方法/方法针对2019冠状病毒病大流行期间影响审计证据质量的因素,采用五点李克特量表收集并设计问卷,并进行详细的描述性统计和回归分析。研究发现,作为COVID-19大流行的影响,社会距离(SD)、经济环境变化(CEE)、时间限制(TC)和审计人员压力(SAP)与审计证据质量(QAE)之间没有显著关联。经营结果的中断(DOR)、内部控制的变化(CIC)和客户人员的压力(SCP)显著影响审计证据的质量。此外,在经济状况的变化、内部控制、经营结果的破坏和时间约束变量方面,四大会计师事务所与非四大会计师事务所之间存在显著差异。后者对学术界和专业人士的审计证据质量都产生了重大影响。实践意义由于可持续发展和在家工作政策的实施,强烈建议审计事务所加大对数字化项目的投资,并更适应在家工作,这有助于提高审计师与其客户之间沟通的有效性和灵活性。原创性/价值本文是为可能影响2019冠状病毒病大流行导致的审计质量证据的前因或变量提供经验证据的最重要的论文之一。
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The antecedents of COVID-19 contagion on quality of audit evidence in Egypt
PurposeThis study assesses the perception of academics and practitioners of ramifications that may have impacted audit evidence quality during COVID-19 in Egypt.Design/methodology/approachA questionnaire was collected and designed regarding the factors affecting the quality of audit evidence during the COVID-19 pandemic using a five-point Likert scale, and detailed descriptive statistics and regression analyses were conducted.FindingsThe study finds that there is no significant association between social distancing (SD), changing in the economic environment (CEE), time constraint (TC) and stress on audit personnel (SAP) as repercussions of the COVID-19 pandemic with the quality of audit evidence (QAE). The disruption in operational results (DOR), changes in the internal control (CIC) and the stress on client personnel (SCP) significantly affect the quality of audit evidence. Moreover, there is a significant difference between Big and non-Big Four audit firms in terms of changes in economic conditions, internal controls, disruption of operational results and time-constraint variables. The latter has significantly affected the audit evidence quality for both academics and professionals.Practical implicationsDue to the implementation of SD and work-from-home policies, audit firms are highly recommended to invest more in digital programs and to be more adaptable to work-from-home, which policy and enhances the effectiveness and flexibility of communication between auditors and their clients.Originality/valueThis paper is one of the foremost papers that provides empirical evidence for the antecedents or variables that may affect audit quality evidence due to the COVID-19 pandemic.
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CiteScore
5.80
自引率
13.00%
发文量
38
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