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1 – 2 of 2Hamideh Asnaashari, Mohammad Hossein Safarzadeh, Atousa Kheirollahi and Sadaf Hashemi
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).
Abstract
Purpose
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).
Design/methodology/approach
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.
Findings
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.
Originality/value
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.
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Keywords
Muhammad Bilal, Zhao Xicang, Wu Jiying, Jan Muhammad Sohu and Sadaf Akhta
In the era of digitalization, digital technology has transformed businesses and created enormous opportunities for organizations worldwide. Unsurprisingly, research on digital…
Abstract
Purpose
In the era of digitalization, digital technology has transformed businesses and created enormous opportunities for organizations worldwide. Unsurprisingly, research on digital transformation has garnered significant interest among academics in recent decades. However, this study aims to recognize the key and holistic antecedents influencing digital transformation in manufacturing firms. This study also investigates the indirect relationships of antecedents with firm performance.
Design/methodology/approach
The hypothesis was investigated using the partial least squares structural equation modeling (PLS-SEM) approach. The data was collected from 279 employees through a self-administered survey of manufacturing firms.
Findings
The results described a significant and positive impact of competitive pressure, leadership role, organization culture, organization mindfulness, government regulation, and IT readiness on digital transformation and firm performance. Furthermore, digital transformation partially mediates the relationship between antecedents and firm performance.
Originality/value
The study finds a holistic perspective of the critical antecedents of digital transformation using the mediation role of digital transformation and moderating effects of firm agility. Additionally, all antecedents have a significant association with Firm Performance.
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