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Does remote audit alter auditors’ judgment? The role of soft information and psychophysiology

Despite the positive impacts of remote working on the audit profession due to digital transformation over the past few years, a significant concern is that audit quality may decrease beyond a certain threshold of teleworking. This is mainly due to reduced valuable and rapid communication, which can alter auditors’ judgment. Although videoconferencing facilitates interactions between audit teams and clients, a significant amount of soft information (typically exchanged during face-to-face interactions, often in informal settings) can be lost. A laboratory experiment based on an audit scenario suggests that remote audits generate more acute emotional and cognitive states than on-site audits.

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OpenEdition vous propose de citer ce billet de la manière suivante :
Laurent Gallet (27 mars 2025). Does remote audit alter auditors’ judgment? The role of soft information and psychophysiology. Les moissons d'hypothèses. Consulté le 12 décembre 2025 à l’adresse https://doi.org/10.58079/13kwt


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