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This study aims to examine the impact of the COVID-19 pandemic on the relationship between auditors’ work stress and client participation with audit quality (AQ).

This study is a descriptive-survey type and the data were collected through a questionnaire distributed online. The statistical population consisted of auditors working in audit firms in Iran and the sample was selected using a random sampling method. Structural equation modeling was used to analyze the data.

The findings of this study suggest that the COVID-19 pandemic exacerbated the negative relationship between auditors’ work stress and AQ. In addition, the results indicate that client participation in the audit process did not significantly impact AQ during the COVID-19 pandemic.

Given the global and widespread impact of the COVID-19 pandemic on individuals’ lives and work settings, this study provides an opportunity to explore the challenges auditors face concerning health protocols and their well-being during the pandemic, specifically within the context of Iran. The unique circumstances of the pandemic have placed additional pressure on auditors to navigate and address the challenges arising from COVID-19 in their workplaces. Although research on the effects of the pandemic on accounting and auditing is ongoing, this study contributes to the literature by expanding our understanding of the specific implications and circumstances faced by auditors during the COVID-19 outbreak.

This study aims to reveal the effect of comment interactions on video engagement of users in video-sharing platforms.

The authors collected 87,232 comments on 647 videos of Korean beauty creators on YouTube and conducted a social network analysis and a hierarchical regression analysis.

The results present that the more evenly interactive participants write and receive replies in the comments section, the more users' video engagement increases. The more creators reply to user comments and the more reactions they present, the more video engagement increases. Additionally, the influence of the creator's interaction on user engagement increased as the number of commenting participants decreased.

This study has implications for platform operators regarding comment section design and proposes interaction strategies for content creators to induce users' video engagement.

Compared to previous studies, this study empirically verifies the influence of interactions on video-sharing platforms in detail by confirming the influence of user interaction structures and creator's participation in the interaction on video engagement.