#2862. Auditing in times of social distancing: the effect of COVID-19 on auditing quality

November 2026publication date
Proposal available till 30-05-2025
4 total number of authors per manuscript3000 $

The title of the journal is available only for the authors who have already paid for
Journal’s subject area:
Economics, Econometrics and Finance (all);
Accounting;
Management Information Systems;
Places in the authors’ list:
place 1place 2place 3place 4
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Contract №2862.1 Contract №2862.2 Contract №2862.3 Contract №2862.4
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2 place - free (for sale)
3 place - free (for sale)
4 place - free (for sale)

Abstract:
The study aims to discuss the theoretical impact of the COVID-19 social distancing outbreak on audit quality. The results show that social distancing due to COVID-19 can greatly affect audit fees, business continuity assessments, human capital audits, audit procedures, audit staff salaries, and audit efforts, which can ultimately have a major impact on audit quality.
Keywords:
Audit profession; Audit quality; COVID-19 crisis; Financial reporting; Social distancing

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