quality of auditors' performance during the COVID-19 pandemic. Moreover, the researcher investigates the effect of audit … effort on the quality of auditors' performance during the COVID-19 pandemic. In addition, he examines the moderating effect … of virtual audit proficiency on the association between audit effort and quality of auditors' performance. Furthermore …

As in-person audits were banned by governments and by company policies due to the COVID-19 pandemic, internal auditors … had to transition to remote audits to perform their work. Based on survey responses of internal auditors who have … conducted both remote and in-person audits, we find that internal auditors perceive no difference in the efficiency and …