Abstract
Research aim: This study aims to investigate the impact of the Covid-19 pandemic on the execution of audits in Malaysia. This study also will examine the readiness of Malaysian auditors to work from home (WFH). Design/ Methodology/ Approach: A questionnaire survey was employed with 171 Malaysian external auditors participating. Research finding: This study found that all three audit areas – audit planning and fieldwork, group audit engagement and auditors' reports – were highly impacted due to Covid-19. As for readiness to WFH, results show that Malaysian auditors are not ready to implement the approach. Conversely, Malaysian audit firms were ready to implement WFH. Theoretical contribution/ Originality: This study is among the few identifying the impact of Covid-19 on the execution of audits. It also contributes by identifying auditors’ and audit firms’ readiness to implement a WFH approach. Practitioner/ Policy implication: This study will benefit audit firms especially in implementing a WFH approach.
Sign-in/Register to access full text options 
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callDisclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.
