{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2026,3,11]],"date-time":"2026-03-11T20:00:33Z","timestamp":1773259233418,"version":"3.50.1"},"reference-count":74,"publisher":"American Accounting Association","issue":"2","content-domain":{"domain":[],"crossmark-restriction":false},"short-container-title":[],"published-print":{"date-parts":[[2025,7,1]]},"abstract":"<jats:title>ABSTRACT<\/jats:title>\n               <jats:p>Using comprehensive labor market data to measure client firms\u2019 workforce technology competency, this study investigates how companies\u2019 workforce technology competency may mitigate the deterioration of audit quality under the remote working arrangement following COVID-19. Our results suggest that after the COVID-19 outbreak, companies\u2019 accrual quality has decreased, indicating a deterioration of audit quality. The negative impact of remote audits during COVID-19 on audit quality is less pronounced in companies with greater workforce technology competency. Our results are robust to various alternative measures, local versus nonlocal client analysis, and nonhigh-technology industry analysis. Our study provides important implications for regulatory bodies and industry professionals to understand the importance of technological human capital in improving audit quality in remote auditing contexts.<\/jats:p>\n               <jats:p>Data Availability: Data are obtained from the sources specified in the paper.<\/jats:p>\n               <jats:p>JEL Classifications: M15; M42.<\/jats:p>","DOI":"10.2308\/isys-2023-065","type":"journal-article","created":{"date-parts":[[2024,10,16]],"date-time":"2024-10-16T17:23:11Z","timestamp":1729099391000},"page":"21-40","source":"Crossref","is-referenced-by-count":2,"title":["Audit Quality Under Remote Working Arrangement: The Role of Technology Competency"],"prefix":"10.2308","volume":"39","author":[{"ORCID":"https:\/\/orcid.org\/0000-0002-5617-5833","authenticated-orcid":false,"given":"Tien-Shih","family":"Hsieh","sequence":"first","affiliation":[{"name":"University of Massachusetts Dartmouth"}],"role":[{"role":"author","vocabulary":"crossref"}]},{"given":"Zhenyang","family":"Tang","sequence":"additional","affiliation":[{"name":"Clark University"}],"role":[{"role":"author","vocabulary":"crossref"}]},{"given":"Zhihong","family":"Wang","sequence":"additional","affiliation":[{"name":"Clark University"}],"role":[{"role":"author","vocabulary":"crossref"}]},{"ORCID":"https:\/\/orcid.org\/0000-0001-6766-8206","authenticated-orcid":false,"given":"Kyunghee","family":"Yoon","sequence":"additional","affiliation":[{"name":"Clark University"}],"role":[{"role":"author","vocabulary":"crossref"}]}],"member":"1112","published-online":{"date-parts":[[2025,5,20]]},"reference":[{"issue":"1","key":"2025070103515983300_B1","doi-asserted-by":"crossref","first-page":"169","DOI":"10.1108\/IJAIM-08-2020-0128","article-title":"Auditing in times of social distancing: The effect of COVID-19 on auditing quality","volume":"29","author":"Albitar,","year":"2021","journal-title":"International Journal of Accounting & Information Management"},{"key":"2025070103515983300_B2","doi-asserted-by":"crossref","unstructured":"Alekseeva,\n              L.\n            , M.Gine, S.Samila, and B.Taska. 2020. AI adoption and firm performance: Management versus IT. (Working paper). https:\/\/ssrn.com\/abstract=3677237","DOI":"10.2139\/ssrn.3677237"},{"key":"2025070103515983300_B3","doi-asserted-by":"crossref","first-page":"102002","DOI":"10.1016\/j.labeco.2021.102002","article-title":"The demand for AI skills in the labor market","volume":"71","author":"Alekseeva,","year":"2021","journal-title":"Labour Economics"},{"key":"2025070103515983300_B4","doi-asserted-by":"crossref","unstructured":"Almodovar,\n              G.\n            , C.Graves, and L.Victoravich. 2023. Implications of the COVID-19 pandemic: Understanding the disrupted work environment for audit professionals. (Working paper). https:\/\/ssrn.com\/abstract=4496941","DOI":"10.2139\/ssrn.4496941"},{"issue":"2","key":"2025070103515983300_B5","doi-asserted-by":"crossref","first-page":"1","DOI":"10.2308\/AJPT-2022-068","article-title":"Technology and evidence in non-Big 4 assurance engagements: Insights from the COVID-19 pandemic","volume":"43","author":"Altiero,","year":"2024","journal-title":"Auditing: A Journal of Practice & Theory"},{"issue":"1","key":"2025070103515983300_B6","doi-asserted-by":"crossref","first-page":"144","DOI":"10.1016\/j.jacceco.2018.09.001","article-title":"Do practitioner assessments agree with academic proxies for audit quality? Evidence from PCAOB and internal inspections","volume":"67","author":"Aobdia,","year":"2019","journal-title":"Journal of Accounting and Economics"},{"issue":"5","key":"2025070103515983300_B7","doi-asserted-by":"crossref","first-page":"23","DOI":"10.2308\/accr-52622","article-title":"The impact of audit committee information technology expertise on the reliability and timeliness of financial reporting","volume":"95","author":"Ashraf,","year":"2020","journal-title":"The Accounting Review"},{"issue":"6","key":"2025070103515983300_B8","doi-asserted-by":"crossref","first-page":"832","DOI":"10.1108\/MAJ-05-2022-3570","article-title":"Self-efficacy, remote audit proficiency, effort, and performance in the COVID-19 crisis: An auditor\u2019s perspective","volume":"38","author":"Baatwah,","year":"2023","journal-title":"Managerial Auditing Journal"},{"key":"2025070103515983300_B9","doi-asserted-by":"crossref","first-page":"103745","DOI":"10.1016\/j.jfineco.2023.103745","article-title":"Artificial intelligence, firm growth, and product innovation","volume":"151","author":"Babina,","year":"2024","journal-title":"Journal of Financial Economics"},{"issue":"11","key":"2025070103515983300_B10","doi-asserted-by":"crossref","first-page":"1247","DOI":"10.1016\/S1473-3099(20)30553-3","article-title":"Association between mobility patterns and COVID-19 transmission in the USA: A mathematical modelling study","volume":"20","author":"Badr,","year":"2020","journal-title":"The Lancet Infectious Diseases"},{"issue":"1","key":"2025070103515983300_B11","doi-asserted-by":"crossref","first-page":"81","DOI":"10.2308\/ISYS-2020-070","article-title":"The determinants of InformationWeek 500 selection and its implications: A textual analysis approach","volume":"36","author":"Banker,","year":"2022","journal-title":"Journal of Information Systems"},{"issue":"1","key":"2025070103515983300_B12","doi-asserted-by":"crossref","first-page":"1","DOI":"10.1111\/j.1911-3846.1998.tb00547.x","article-title":"The effect of audit quality on earnings management","volume":"15","author":"Becker,","year":"1998","journal-title":"Contemporary Accounting Research"},{"issue":"1","key":"2025070103515983300_B13","doi-asserted-by":"crossref","first-page":"169","DOI":"10.2307\/3250983","article-title":"A resource-based perspective on information technology capability and firm performance: An empirical investigation","volume":"24","author":"Bharadwaj,","year":"2000","journal-title":"MIS Quarterly"},{"issue":"7","key":"2025070103515983300_B14","doi-asserted-by":"crossref","first-page":"1008","DOI":"10.1287\/mnsc.45.7.1008","article-title":"Information technology effects on firm performance as measured by Tobin\u2019s q","volume":"45","author":"Bharadwaj,","year":"1999","journal-title":"Management Science"},{"issue":"3","key":"2025070103515983300_B15","doi-asserted-by":"crossref","first-page":"159","DOI":"10.1108\/02686900110385489","article-title":"The impact of information technology on the audit process: An assessment of the state of the art and implications for the future","volume":"16","author":"Bierstaker,","year":"2001","journal-title":"Managerial Auditing Journal"},{"issue":"1","key":"2025070103515983300_B16","doi-asserted-by":"crossref","first-page":"27","DOI":"10.2308\/jis.2008.22.1.27","article-title":"Exploring the effect of distance: An experimental investigation of virtual collaboration, social loafing, and group decisions","volume":"22","author":"Blaskovich,","year":"2008","journal-title":"Journal of Information Systems"},{"issue":"1","key":"2025070103515983300_B17","doi-asserted-by":"crossref","first-page":"2","DOI":"10.1152\/physiol.00035.2020","article-title":"Remote work during the COVID-19 pandemic: Making the best of it","volume":"36","author":"Buchanan,","year":"2021","journal-title":"Physiology"},{"key":"2025070103515983300_B18","unstructured":"CAQ. 2016. Audit quality indicators: The journey and path ahead. https:\/\/thecaqprod.wpenginepowered.com\/wp-content\/uploads\/2019\/03\/auditqualityindicators_journeyandpath2016-2.pdf"},{"issue":"1","key":"2025070103515983300_B19","doi-asserted-by":"crossref","first-page":"5","DOI":"10.1016\/j.bushor.2021.11.003","article-title":"Audits and COVID-19: A paradigm shift in the making","volume":"66","author":"Castka,","year":"2023","journal-title":"Business Horizons"},{"issue":"2","key":"2025070103515983300_B20","doi-asserted-by":"crossref","first-page":"149","DOI":"10.2308\/isys-50778","article-title":"Information technology capability, internal control effectiveness, and audit fees and delays","volume":"28","author":"Chen,","year":"2014","journal-title":"Journal of Information Systems"},{"issue":"1","key":"2025070103515983300_B21","doi-asserted-by":"crossref","first-page":"361","DOI":"10.1007\/s11142-016-9376-9","article-title":"The effects of audit partner pre-client and client-specific experience on audit quality and on perceptions of audit quality","volume":"22","author":"Chi,","year":"2017","journal-title":"Review of Accounting Studies"},{"issue":"2","key":"2025070103515983300_B22","doi-asserted-by":"crossref","first-page":"43","DOI":"10.2308\/ajpt-10241","article-title":"Geographic proximity between auditor and client: How does it impact audit quality?","volume":"31","author":"Choi,","year":"2012","journal-title":"Auditing: A Journal of Practice & Theory"},{"key":"2025070103515983300_B23","unstructured":"CNBC. 2021. PwC announces nearly 40,000 U.S. employees can work remote from anywhere in the country. https:\/\/www.cnbc.com\/2021\/10\/01\/pwc-says-us-employees-can-work-from-anywhere-in-the-country.html"},{"issue":"1","key":"2025070103515983300_B24","doi-asserted-by":"crossref","first-page":"33","DOI":"10.2308\/JETA-2020-085","article-title":"Perceptions of robotic process automation in Big 4 public accounting firms: Do firm leaders and lower-level employees agree?","volume":"19","author":"Cooper,","year":"2022","journal-title":"Journal of Emerging Technologies in Accounting"},{"issue":"3","key":"2025070103515983300_B25","doi-asserted-by":"crossref","first-page":"986","DOI":"10.1007\/s11142-022-09696-y","article-title":"Green new hiring","volume":"27","author":"Darendeli,","year":"2022","journal-title":"Review of Accounting Studies"},{"issue":"3","key":"2025070103515983300_B26","doi-asserted-by":"crossref","first-page":"183","DOI":"10.1016\/0165-4101(81)90002-1","article-title":"Auditor size and audit quality","volume":"3","author":"DeAngelo,","year":"1981","journal-title":"Journal of Accounting and Economics"},{"issue":"s-1","key":"2025070103515983300_B27","doi-asserted-by":"crossref","first-page":"35","DOI":"10.2308\/accr.2002.77.s-1.35","article-title":"The quality of accruals and earnings: The role of accrual estimation errors","volume":"77","author":"Dechow,","year":"2002","journal-title":"The Accounting Review"},{"issue":"2","key":"2025070103515983300_B28","first-page":"193","article-title":"Detecting earnings management","volume":"70","author":"Dechow,","year":"1995","journal-title":"The Accounting Review"},{"issue":"1","key":"2025070103515983300_B29","doi-asserted-by":"crossref","first-page":"1","DOI":"10.1086\/209601","article-title":"Earnings management to exceed thresholds","volume":"72","author":"Degeorge,","year":"1999","journal-title":"The Journal of Business"},{"key":"2025070103515983300_B30","unstructured":"Deloitte. 2021. Remote work: The road to the future.https:\/\/www2.deloitte.com\/content\/dam\/Deloitte\/global\/Documents\/Tax\/dttl-remote-work-the-road-to-the-future.pdf"},{"issue":"1","key":"2025070103515983300_B31","doi-asserted-by":"crossref","first-page":"230","DOI":"10.1111\/1911-3846.12010","article-title":"A Big 4 firm\u2019s use of information technology to control the audit process: How an audit support system is changing auditor behavior","volume":"31","author":"Dowling,","year":"2014","journal-title":"Contemporary Accounting Research"},{"issue":"3","key":"2025070103515983300_B32","doi-asserted-by":"crossref","first-page":"219","DOI":"10.2308\/ISYS-2021-021","article-title":"Evidence on internal audit quality from transitioning to remote audits because of COVID-19","volume":"36","author":"Eulerich,","year":"2022","journal-title":"Journal of Information Systems"},{"issue":"1","key":"2025070103515983300_B33","first-page":"1","article-title":"What does online job search tell us about the labor market","volume":"40","author":"Faberman,","year":"2016","journal-title":"Economic Perspectives"},{"issue":"1","key":"2025070103515983300_B34","doi-asserted-by":"crossref","first-page":"422","DOI":"10.1080\/1331677X.2022.2077789","article-title":"Auditors\u2019 perceptions on work adaptability in remote audit: A COVID-19 perspective","volume":"36","author":"Farcane,","year":"2023","journal-title":"Economic Research-Ekonomska Istra\u017eivanja"},{"issue":"7","key":"2025070103515983300_B35","doi-asserted-by":"crossref","first-page":"e426","DOI":"10.1097\/JOM.0000000000002236","article-title":"Work from home during the COVID-19 outbreak: The impact on employees\u2019 remote work productivity, engagement, and stress","volume":"63","author":"Galanti,","year":"2021","journal-title":"Journal of Occupational & Environmental Medicine"},{"key":"2025070103515983300_B36","unstructured":"Gallup. 2020. U.S. workers discovering affinity for remote work. https:\/\/news.gallup.com\/poll\/306695\/workers-discovering-affinity-remote-work.aspx"},{"key":"2025070103515983300_B37","doi-asserted-by":"crossref","first-page":"60","DOI":"10.1016\/j.jbusres.2017.08.007","article-title":"What drives ICT adoption by SMEs? Evidence from a large-scale survey in Greece","volume":"81","author":"Giotopoulos,","year":"2017","journal-title":"Journal of Business Research"},{"issue":"10","key":"2025070103515983300_B38","doi-asserted-by":"crossref","first-page":"1325","DOI":"10.1080\/00036840600567678","article-title":"Understanding the determinants of information technology adoption: Evidence from Italian manufacturing firms","volume":"39","author":"Giunta,","year":"2007","journal-title":"Applied Economics"},{"issue":"6","key":"2025070103515983300_B39","doi-asserted-by":"crossref","first-page":"107049","DOI":"10.1016\/j.jaccpubpol.2022.107049","article-title":"How does establishing a branch office affect audit quality? Evidence from China","volume":"42","author":"Gong,","year":"2023","journal-title":"Journal of Accounting and Public Policy"},{"issue":"8","key":"2025070103515983300_B40","doi-asserted-by":"crossref","first-page":"1017","DOI":"10.1108\/MAJ-11-2021-3383","article-title":"Audit quality and COVID-19 restrictions","volume":"37","author":"Gong,","year":"2022","journal-title":"Managerial Auditing Journal"},{"issue":"26","key":"2025070103515983300_B41","doi-asserted-by":"crossref","first-page":"3775","DOI":"10.1080\/00036841003724411","article-title":"Determinants of ICT adoption: Evidence from firm-level data","volume":"43","author":"Haller,","year":"2011","journal-title":"Applied Economics"},{"issue":"2","key":"2025070103515983300_B42","doi-asserted-by":"crossref","first-page":"83","DOI":"10.2308\/isys-51482","article-title":"The effect of high-quality information technology on corporate tax avoidance and tax risk","volume":"31","author":"Hamilton,","year":"2017","journal-title":"Journal of Information Systems"},{"issue":"4","key":"2025070103515983300_B43","doi-asserted-by":"crossref","first-page":"447","DOI":"10.1108\/MAJ-03-2022-3487","article-title":"The impact of COVID-19 restrictions on audit fees and audit delay: Evidence from auditor local offices","volume":"38","author":"Harjoto,","year":"2023","journal-title":"Managerial Auditing Journal"},{"key":"2025070103515983300_B44","doi-asserted-by":"crossref","first-page":"59","DOI":"10.1016\/j.accinf.2018.03.002","article-title":"The impact of client information technology capability on audit pricing","volume":"29","author":"Hoffman,","year":"2018","journal-title":"International Journal of Accounting Information Systems"},{"issue":"1","key":"2025070103515983300_B45","doi-asserted-by":"crossref","first-page":"74","DOI":"10.1108\/IJAIM-06-2017-0079","article-title":"Does XBRL disclosure management solution influence earnings release efficiency and earnings management?","volume":"27","author":"Hsieh,","year":"2019","journal-title":"International Journal of Accounting & Information Management"},{"key":"2025070103515983300_B46","doi-asserted-by":"crossref","first-page":"102778","DOI":"10.1016\/j.frl.2022.102778","article-title":"Corporate governance and financial reporting quality during the COVID-19 pandemic","volume":"47","author":"Hsu,","year":"2022","journal-title":"Finance Research Letters"},{"issue":"3","key":"2025070103515983300_B47","doi-asserted-by":"crossref","first-page":"49","DOI":"10.2308\/acch-52113","article-title":"Information technology capability, management forecast accuracy, and analyst forecast revisions","volume":"32","author":"Huang,","year":"2018","journal-title":"Accounting Horizons"},{"key":"2025070103515983300_B48","unstructured":"IAASB. 2014. A framework for audit quality: Key elements that create an environment for audit quality. https:\/\/www.ifac.org\/system\/files\/publications\/files\/A-Framework-for-Audit-Quality-Key-Elements-that-Create-an-Environment-for-Audit-Quality-2.pdf"},{"issue":"3","key":"2025070103515983300_B50","doi-asserted-by":"crossref","first-page":"513","DOI":"10.1007\/s11156-013-0416-2","article-title":"The geography of US auditors: Information quality and monitoring costs by local versus non-local auditors","volume":"44","author":"Jensen,","year":"2015","journal-title":"Review of Quantitative Finance and Accounting"},{"issue":"2","key":"2025070103515983300_B51","doi-asserted-by":"crossref","first-page":"567","DOI":"10.1007\/s10551-017-3495-5","article-title":"Financial reports and social capital","volume":"155","author":"Jha,","year":"2019","journal-title":"Journal of Business Ethics"},{"key":"2025070103515983300_B52","doi-asserted-by":"crossref","unstructured":"Jin,\n              Y.\n            , G.Tian, D.Wu, and X.Xin. 2022. Remote auditing and audit quality: Evidence from the field. (Working paper). https:\/\/ssrn.com\/abstract=4076612","DOI":"10.2139\/ssrn.4076612"},{"issue":"7","key":"2025070103515983300_B53","doi-asserted-by":"crossref","first-page":"798","DOI":"10.1108\/MAJ-07-2021-3225","article-title":"Key audit risks and audit procedures during the initial year of the COVID-19 pandemic: An analysis of audit reports 2019-2020","volume":"37","author":"Kend,","year":"2022","journal-title":"Managerial Auditing Journal"},{"issue":"1","key":"2025070103515983300_B54","doi-asserted-by":"crossref","first-page":"163","DOI":"10.1016\/j.jacceco.2004.11.002","article-title":"Performance matched discretionary accrual measures","volume":"39","author":"Kothari,","year":"2005","journal-title":"Journal of Accounting and Economics"},{"key":"2025070103515983300_B55","unstructured":"KPMG. 2020. Private equity valuation issues in the midst of Covid-19. https:\/\/assets.kpmg\/content\/dam\/kpmg\/bh\/pdf\/2020\/06\/private-equity-valuation-issues-in-the-midst-of-covid-19-report.pdf"},{"issue":"1","key":"2025070103515983300_B56","doi-asserted-by":"crossref","first-page":"109","DOI":"10.2308\/aud.2003.22.1.109","article-title":"Audit quality and the pricing of discretionary accruals","volume":"22","author":"Krishnan,","year":"2003","journal-title":"Auditing: A Journal of Practice & Theory"},{"issue":"2","key":"2025070103515983300_B57","doi-asserted-by":"crossref","first-page":"297","DOI":"10.2308\/accr-52218","article-title":"Audit partner assignments and audit quality in the United States","volume":"94","author":"Lee,","year":"2019","journal-title":"The Accounting Review"},{"issue":"2","key":"2025070103515983300_B58","doi-asserted-by":"crossref","first-page":"778","DOI":"10.1007\/s11142-020-09533-0","article-title":"Audit partner identification and audit quality","volume":"25","author":"Lee,","year":"2020","journal-title":"Review of Accounting Studies"},{"issue":"2\u20133","key":"2025070103515983300_B59","doi-asserted-by":"crossref","first-page":"130","DOI":"10.1111\/ijau.12306","article-title":"Impact of remote audit on audit quality, audit efficiency, and auditors\u2019 job satisfaction","volume":"27","author":"Li,","year":"2023","journal-title":"International Journal of Auditing"},{"issue":"1","key":"2025070103515983300_B60","doi-asserted-by":"crossref","first-page":"1","DOI":"10.1080\/16081625.2001.10510584","article-title":"Disclosure quality and earnings management","volume":"8","author":"Lobo,","year":"2001","journal-title":"Asia-Pacific Journal of Accounting & Economics"},{"issue":"1","key":"2025070103515983300_B61","doi-asserted-by":"crossref","first-page":"87","DOI":"10.2308\/isys-51794","article-title":"Information technology in an audit context: Have the Big 4 lost their advantage?","volume":"32","author":"Lowe,","year":"2018","journal-title":"Journal of Information Systems"},{"issue":"2","key":"2025070103515983300_B62","doi-asserted-by":"crossref","first-page":"151","DOI":"10.1023\/B:SBEJ.0000027667.55821.53","article-title":"The adoption of ICT among SMEs: Evidence from an Italian survey","volume":"23","author":"Lucchetti,","year":"2004","journal-title":"Small Business Economics"},{"issue":"3","key":"2025070103515983300_B63","doi-asserted-by":"crossref","first-page":"483","DOI":"10.2308\/accr.2002.77.3.483","article-title":"Management\u2019s incentives to avoid negative earnings surprises","volume":"77","author":"Matsumoto,","year":"2002","journal-title":"The Accounting Review"},{"issue":"s-1","key":"2025070103515983300_B64","doi-asserted-by":"crossref","first-page":"61","DOI":"10.2308\/accr.2002.77.s-1.61","article-title":"Discussion of the quality of accruals and earnings: The role of accrual estimation errors","volume":"77","author":"McNichols,","year":"2002","journal-title":"The Accounting Review"},{"issue":"1","key":"2025070103515983300_B65","doi-asserted-by":"crossref","first-page":"237","DOI":"10.2307\/23043496","article-title":"How information management capability influences firm performance","volume":"35","author":"Mithas,","year":"2011","journal-title":"MIS Quarterly"},{"issue":"4","key":"2025070103515983300_B66","doi-asserted-by":"crossref","first-page":"223","DOI":"10.2308\/AJPT-2022-019","article-title":"The effectiveness and efficiency of auditors\u2019 remote work during COVID-19","volume":"42","author":"Morris,","year":"2023","journal-title":"Auditing: A Journal of Practice & Theory"},{"key":"2025070103515983300_B67","unstructured":"NASHP. 2023. States\u2019 COVID-19 public health emergency declarations. https:\/\/nashp.org\/state-tracker\/states-covid-19-public-health-emergency-declarations\/"},{"key":"2025070103515983300_B70","unstructured":"PCAOB. 2013. Audi Quality Indicators. Washington, DC: PCAOB. https:\/\/pcaobus.org\/News\/Events\/Documents\/05152013_SAGMeeting\/Audit_Quality_Indicators.pdf"},{"key":"2025070103515983300_B68","doi-asserted-by":"crossref","first-page":"1491","DOI":"10.4018\/978-1-4666-9562-7.ch073","volume-title":"Business Intelligence: Concepts, Methodologies, Tools, and Applications","author":"Peng,","year":"2016"},{"issue":"1","key":"2025070103515983300_B69","doi-asserted-by":"crossref","first-page":"4","DOI":"10.1016\/j.brq.2013.11.003","article-title":"Exploring the relationship between information technology competence and quality management","volume":"18","author":"P\u00e9rez-Ar\u00f3stegui,","year":"2015","journal-title":"BRQ Business Research Quarterly"},{"issue":"1","key":"2025070103515983300_B71","doi-asserted-by":"crossref","first-page":"73","DOI":"10.2308\/jeta.2010.7.1.73","article-title":"The remote audit","volume":"7","author":"Teeter,","year":"2010","journal-title":"Journal of Emerging Technologies in Accounting"},{"issue":"1","key":"2025070103515983300_B72","doi-asserted-by":"crossref","first-page":"16","DOI":"10.1111\/apps.12290","article-title":"Achieving effective remote working during the COVID-19 pandemic: A work design perspective","volume":"70","author":"Wang,","year":"2021","journal-title":"Applied Psychology"},{"key":"2025070103515983300_B73","unstructured":"Whitmire,\n              M.\n            \n          \n          2020. How to prepare for the year-end audit. https:\/\/floqast.com\/blog\/how-to-prepare-for-the-year-end-audit\/"},{"issue":"4","key":"2025070103515983300_B74","doi-asserted-by":"crossref","first-page":"357","DOI":"10.1080\/10580530.2016.1220218","article-title":"Impact of IT governance and IT capability on firm performance","volume":"33","author":"Zhang,","year":"2016","journal-title":"Information Systems Management"},{"issue":"9","key":"2025070103515983300_B75","doi-asserted-by":"crossref","first-page":"1124","DOI":"10.1017\/ice.2020.156","article-title":"Bacterial and fungal infections in COVID-19 patients: A matter of concern","volume":"41","author":"Zhou,","year":"2020","journal-title":"Infection Control & Hospital Epidemiology"}],"container-title":["Journal of Information Systems"],"original-title":[],"language":"en","link":[{"URL":"https:\/\/publications.aaahq.org\/jis\/article-pdf\/39\/2\/21\/119586\/i0888-7985-39-2-21.pdf","content-type":"application\/pdf","content-version":"vor","intended-application":"syndication"},{"URL":"https:\/\/publications.aaahq.org\/jis\/article-pdf\/39\/2\/21\/119586\/i0888-7985-39-2-21.pdf","content-type":"unspecified","content-version":"vor","intended-application":"similarity-checking"}],"deposited":{"date-parts":[[2025,7,1]],"date-time":"2025-07-01T07:52:21Z","timestamp":1751356341000},"score":1,"resource":{"primary":{"URL":"https:\/\/publications.aaahq.org\/jis\/article\/39\/2\/21\/13047\/Audit-Quality-Under-Remote-Working-Arrangement-The"}},"subtitle":[],"short-title":[],"issued":{"date-parts":[[2025,5,20]]},"references-count":74,"journal-issue":{"issue":"2","published-online":{"date-parts":[[2025,5,20]]},"published-print":{"date-parts":[[2025,7,1]]}},"URL":"https:\/\/doi.org\/10.2308\/isys-2023-065","relation":{},"ISSN":["0888-7985","1558-7959"],"issn-type":[{"value":"0888-7985","type":"print"},{"value":"1558-7959","type":"electronic"}],"subject":[],"published":{"date-parts":[[2025,5,20]]}}}