...Saeed Rabea Baatwah; Ali Ali Al-Ansi; Ehsan Saleh Almoataz; Zalailah Salleh Purpose The COVID-19 pandemic has introduced new challenges for auditors to provide high-quality audits. These challenges pose interesting questions about the ability of auditors to obtain audit evidence and ensure...

...Maretno Agus Harjoto; Indrarini Laksmana Purpose This study aims to examine the impact of COVID-19 public health restrictions on audit fees and audit delay at the auditor local office level. Design/methodology/approach The authors take advantage of the availability of the state-by-state...

... or issues arising because of the COVID-19 pandemic in Vietnam. RQ1. When conveying their understanding and perspectives on audit quality, what main issues of concern related to auditor independence and competence do key stakeholders in Vietnam have? that the usage of newly adopted...

...Mohamed Abdel Aziz Hegazy; Rasha El-Haddad; Noha Mahmoud Kamareldawla Purpose This paper aims to investigate how auditors’ characteristics affect key audit matters (KAMs) in the new audit report. It also provides an understanding of the effect of the COVID-19 pandemic on different audit reporting...

...Sabrina Gong; Nam Ho; Justin Yiqiang Jin; Kiridaran Kanagaretnam Purpose This study aims to examine declines in audit quality after the COVID-19 travel restrictions/stay-at-home orders were issued in the USA in early 2020. Design/methodology/approach Taking advantage of variation in the dates...

...Camelia-Daniela Hategan; Ruxandra-Ioana Pitorac; Andreea Claudia Crucean Purpose This research seeks to assess the impact of the COVID-19 pandemic on the quality of financial reporting and the auditor's responsibility. This paper aims to investigate how the auditors identified the impact of COVID...

...Rubin Hao; Jing Xue; Ling Na Belinda Yau; Chunqiu Zhang Purpose This study aims to examine the characteristics of financial analysts’ earnings forecasts after COVID-19 outbroke in the USA. Specifically, the authors examine how financial analysts tradeoff between accuracy and responsiveness under...

...Michael Kend; Lan Anh Nguyen Purpose The purpose of this study is to explore audit procedure disclosures related to key audit risks, during the prior year and the initial year of the COVID-19 outbreak, by reporting on matters published in over 3,000 Australian statutory audit reports during 2019...