Accounting Department, College of Business, Jouf University, Saudi Arabia, Amran University, Amarn, Yemen.
College of Administrative Sciences, Seiyun University, Seiyun, Hadhramout, Yemen.
F1000Res. 2024 Oct 30;13:935. doi: 10.12688/f1000research.146067.2. eCollection 2024.
Auditors during COVID-19 experienced an unprecedented situation, in which normal audit activities were difficult to conduct. Moreover, COVID-19 forced auditors to introduce a new audit approach, "remote auditing," which was not common in most audit firms and required the adoption of more advanced technologies. Overall, auditors during the COVID-19 pandemic needed both cognitive and technical factors to deliver high-quality audits. Despite these challenges, research on how auditors deal with these issues is limited, presenting an intriguing area of study.
This dataset provides insights into Saudi auditors' experience and beliefs regarding audit activities during COVID-19. Through an online survey, researchers collected data from 193 of 417 registered auditors with the Saudi Organization for Chartered and Professional Accountants (SOCPA). The survey assessed auditors' self-efficacy in conducting audits during the pandemic and explored its sources and potential moderating factors. Specifically, the dataset includes responses to eight items related to self-efficacy, 19 items covering four common sources of self-efficacy (mastery experience, vicarious experience, social persuasion, and physiological/emotional states), and six items assessing virtual audit competency. Additionally, the dataset contains demographic information that is valuable for researchers analyzing the relationship between auditor self-efficacy, its sources, and other influencing factors.
Overall, the dataset included in this study may serve a broader audience and be useful in improving several stakeholders' understanding of the effects of COVID-19 on auditors and how auditors assess their ability to adapt to COVID-19 consequences. This study contributes to the existing body of knowledge by highlighting the need for auditors to adapt to new circumstances and adopt innovative approaches during challenging times, thereby ensuring the delivery of high-quality audits.
在 COVID-19 期间，审计师面临着前所未有的情况，正常的审计活动难以开展。此外，COVID-19 迫使审计师引入一种新的审计方法，即“远程审计”，这在大多数审计公司中并不常见，需要采用更先进的技术。总的来说，COVID-19 期间的审计师需要认知和技术因素来提供高质量的审计。尽管面临这些挑战，但关于审计师如何应对这些问题的研究有限，这是一个有趣的研究领域。
本数据集提供了沙特审计师在 COVID-19 期间对审计活动的经验和看法的见解。研究人员通过在线调查，从沙特特许会计师协会（SOCPA）注册的 417 名审计师中收集了 193 名审计师的数据。该调查评估了审计师在大流行期间进行审计的自我效能感，并探讨了其来源和潜在的调节因素。具体来说，该数据集包括与自我效能感相关的 8 个项目的回答、涵盖自我效能感的四个常见来源（掌握经验、替代经验、社会说服和生理/情绪状态）的 19 个项目以及评估虚拟审计能力的 6 个项目。此外，该数据集还包含人口统计信息，这对于研究分析审计师自我效能感、其来源和其他影响因素之间的关系非常有价值。
总的来说，本研究中的数据集可能对更广泛的受众有用，并有助于提高几个利益相关者对 COVID-19 对审计师的影响以及审计师如何评估自己适应 COVID-19 后果的能力的理解。本研究通过强调审计师在困难时期需要适应新情况并采用创新方法来提供高质量的审计，为现有知识体系做出了贡献。
