Remote auditing and its impacts on auditors’ work and work-life balance: auditors’ perceptions and implications

Johan Ingemar Lorentzon, Lazarus Elad Fotoh and Tatenda Mugwira

Accounting Research Journal, 2023, vol. 37, issue 1, 1-18

Abstract: Purpose - This paper aims to explore the impacts of remote auditing on auditors’ work and work-life balance. Design/methodology/approach - This paper adopted a qualitative online survey approach using open-ended reflections from 98 highly experienced auditors. The survey design aligns with a “Big Q” approach to qualitative data. The reflections were interpreted through the theoretical lens of the social presence theory. Findings - Auditors underscore that remote auditing has improved their work-life balance since it offers flexibility, greater autonomy and efficient use of time. However, they believe less social contact due to remote auditing can hurt their work. Research limitations/implications - This study aimed to holistically comprehend the concept of work-life balance in a remote auditing setting. Therefore, the study refrained from making comparisons based on demographic information (e.g. gender, experience and type of audit firm). Practical implications - The findings highlight the need for adopting flexible work arrangements that prioritise auditors’ well-being. This is critical for making the audit profession attractive and enhancing overall audit quality. Updated regulatory guidance and controls are needed concerning the use of technologies in remote auditing to ensure high-quality audits. Social implications - The findings of this study can positively reshape public perception of the audit profession. Firstly, enhanced work-life balance can improve audit quality. Secondly, incorporating emerging technologies in auditing can result in society perceiving auditors as adaptive to innovation and technological advancement that has been touted for their potential for enhancing the efficiency and effectiveness of audit and audit quality, potentially enhancing societal trust in auditing. Originality/value - The findings of this study complement the auditing literature that has mainly focused on the traditional work paradigm, requiring in-person presence. The authors identify potential challenges emanating from auditors’ remote work and propose solutions for audit firms to improve work-life balance in a remote work setting.

Keywords: Work-life balance; Remote auditing; Auditors’ work (search for similar items in EconPapers)
Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:eme:arjpps:arj-06-2023-0158

DOI: 10.1108/ARJ-06-2023-0158

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