Date of Award
Open Access Dissertation
Moore School of Business
Psychological factors bring rise to the potential for differences in audit quality between in- person and remote work. With remote auditing on the rise, I investigate whether an increase in distance between an auditor and their supervisor can increase auditors’ divergent thinking and, in high time pressure, lead to a greater likelihood for auditors to exhibit reduced audit quality (RAQ) behavior. Consistent with prior literature, I find auditors facing high (vs. low) time pressure are more likely to engage in RAQ behavior, consistent with their motivation to speed up testing. More importantly, I find auditors working remotely are more likely to engage in RAQ behavior than their counterparts who are working in close proximity to their supervisor. This paper serves as an important first step to inform research and practice of a potentially negative effect on audit quality that could stem from remote work.
Thompson, K.(2022). Out of Office: Examining How Remote Auditing Can Affect Audit Quality. (Doctoral dissertation). Retrieved from https://scholarcommons.sc.edu/etd/6846