Remote Audits and Professional Skepticism: An Exploratory Study

Prince Teye ()
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Prince Teye: ESDES - ESDES, Lyon Business School - UCLy - UCLy - UCLy (Lyon Catholic University)

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Abstract: Reliance on remote audits, propelled by the recent COVID-19 pandemic, has steadily increased. This study explores a means by which remote audits may affect professional skepticism. Employing a qualitative interpretivist methodology, we find that an excessive implementation of remote audits may adversely affect professional skepticism via two components of its state dimension; an ineffective transmission of knowledge from more experienced staff to novices, and a reduced capacity to search for audit evidence. This, together with our finding that remote audits do not seem to be associated with an increase in the questioning mind, suggests a detrimental effect on professional skepticism. Subsequently, we ascertain measures that could enhance the overall skepticism of the audit team in a remote audit environment. This study enhances the existing literature on remote audits by offering insights into its relation with professional skepticism.

Date: 2025-06-13
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Published in Canadian Academic Accounting Association Conference, Canadian Academic Accounting Association (CAAA), Jun 2025, Toronto, Canada

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-05408935

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