Date of Award

Spring 2022

Document Type

Open Access Dissertation

Department

Moore School of Business

First Advisor

Chad Stefaniak

Abstract

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.

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Accounting Commons

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