... appropriate conclusions. In response to these questions, this paper aims to examine how self-efficacy affects the auditors’ effort and performance during COVID-19 and how remote audit proficiency helps them respond to these challenges, as reflected in more effort and high-quality performance. Design...

...Takiah Mohd Iskandar; Ria Nelly Sari; Zuraidah Mohd‐Sanusi; Rita Anugerah Purpose The purpose of this study is to examine the mediating effect of effort on the relationship between both accountability pressure and self‐efficacy, and auditors' performance. Design/methodology/approach The paper...