在COVID-19危机期间,关于自我效能及其来源的数据:沙特审计员的观点
Saeed Rabea Baatwah1,2, Ali Ali Al-Ansi3, Mahfoudh Hussein Mgammal1
1Accounting Department, College of Business, Jouf University, Saudi Arabia, Amran University, Amarn, Yemen.
F1000Research
|November 7, 2024
概括
在COVID-19期间,沙特审计人员面临着挑战,需要远程审计和先进技术. 本研究探讨了在这些前所未有的变化中审计师的自我效能和虚拟审计能力.
科学领域:
- 审计和会计 审计和会计 审计和会计
- 信息系统信息系统信息系统
- 组织行为 组织行为
背景情况:
- 随着COVID-19的流行,审计人员面临了前所未有的挑战,破坏了传统的审计活动.
- 疫情迫使人们采用远程审计和先进技术,需要新的技能.
- 关于审计师如何应对这些挑战并调整他们的实践的研究有限.
研究的目的:
- 调查沙特审计师在COVID-19大流行期间对审计活动的经验和信念.
- 评估审计师在疫情条件下进行审计时的自我有效性,并确定其来源.
- 探索自我效能,虚拟审计能力和人口因素之间的关系.
主要方法:
- 一项在线调查对193名注册审计师进行,这些审计师隶属于沙特特许和专业会计师组织 (SOCPA).
- 该调查收集了关于审计师自我效能,自我效能来源 (掌握,代理,社会说服,生理/情绪状态) 和虚拟审计能力的数据.
- 还收集了人口统计信息,以促进进一步分析.
主要成果:
- 该数据集提供了对沙特审计师的自我有效性水平和他们在疫情期间对虚拟审计能力的看法的见解.
- 它强调了认知和技术因素对于审计人员在具有挑战性的情况下保持审计质量的重要性.
- 这些数据允许分析自我有效性,其决定因素和审计师适应策略之间的相互作用.
结论:
- 调查结果强调了审计人员在危机期间需要适应新环境并采用创新的方法.
- 这项研究有助于了解COVID-19对审计实践和审计师适应能力的影响.
- 数据集可以让利益相关者了解审计人员如何评估他们的能力,以应对重大干扰,确保持续的审计质量.
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