The Influence of Self-Efficacy and Remote Auditing on Auditor Performance in the Post-COVID Era

Document Type : Research Paper

Author

Department of Accounting, La.C., Islamic Azad University, Lahijan, Iran.

10.22103/jak.2025.24489.4124

Abstract

Objective: The COVID-19 pandemic has created new challenges for auditors. These challenges raise important questions about auditors’ ability to obtain audit evidence, even in the post-COVID-19 era. The aim of this study is to examine the impact of self-efficacy and remote auditing skills on auditor performance, as well as the moderating role of computer-assisted auditing techniques in this relationship.
 
Method: The research method is library-based for collecting theoretical foundations and survey-based for collecting research data. The standard questionnaires developed by Baatwah et al. and Al Natour et al. were used. The statistical population of the research includes all auditors working in audit firms that are members of the Iranian Association of Certified Public Accountants during 2024. Based on the convenience sampling method, the statistical sample consists of 390 auditors who are members of the association. Structural equation modeling was used to analyze the data using SmartPLS software.
 
Results: The results show that self-efficacy and remote auditing skills have a positive and significant effect on auditor performance. Remote auditing mediates the relationship between self-efficacy and auditor performance. In addition, computer-assisted auditing techniques do not play a moderating role in the relationship between self-efficacy, remote auditing, and auditor performance.
 
Conclusion: The results of this study provide practical insights for the auditing profession regarding managers’ attention to auditors’ personal capabilities and the use of remote auditing skills to improve auditor performance. In particular, the findings enable policymakers and audit profession managers to make informed and relevant decisions regarding the adoption of remote auditing.

Keywords

Main Subjects


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Articles in Press, Accepted Manuscript
Available Online from 23 April 2025
  • Receive Date: 11 December 2024
  • Revise Date: 01 February 2025
  • Accept Date: 23 April 2025