Remote audits and professional skepticism: an exploratory study

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

Post-Print from HAL

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.

Keywords: social presence theory; professional skepticism; remote audit (search for similar items in EconPapers)
Date: 2025-05-28
References: Add references at CitEc
Citations:

Published in European Accounting Association Annual Congress, May 2025, Rome, Italy

There are no downloads for this item, see the EconPapers FAQ for hints about obtaining it.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-05408911

Access Statistics for this paper

More papers in Post-Print from HAL
Bibliographic data for series maintained by CCSD ().