The Role of the Audit Room in Auditor Development: Remote Work Experiences of Junior Auditors during the COVID-19 Pandemic

Abstract

SUMMARY This study examines the work experiences of junior auditors during the COVID-19 pandemic (“the pandemic”). In response to the pandemic, audit firms closed offices and conducted audits in remote work environments. I used semistructured interviews to gather qualitative data about the experiences of junior auditors during the pandemic. The evidence collected suggests that the loss of the audit room (i.e., a physical space for audit teams to collaborate) during the pandemic increased challenges for junior auditors in developing technical knowledge, socializing within the firm, and separating personal and professional lives. These challenges increased the difficulty of forming a professional identity as an auditor. My data suggest that the audit room serves as a classroom, social hub, and a physical barrier between work and life. My study extends research on auditor development and provides insights into how the pandemic and remote work arrangements impacted junior auditors and professionals in general.