Articles with "changes audit" as a keyword



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The impact of pandemic-driven changes and personal characteristics on auditors’ deviant behavior

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Published in 2024 at "Journal of Financial Reporting and Accounting"

DOI: 10.1108/jfra-03-2024-0129

Abstract: Purpose This study aims to investigate the impact of changes in audit processes during the pandemic on auditors’ deviant behavior, considering auditors’ personal characteristics, including demographic variables, spirituality levels and personality traits. Design/methodology/approach A survey… read more here.

Keywords: auditors deviant; changes audit; deviant behavior; impact ... See more keywords