An explorative study on the effects of covid-19 on the provision of auditing services

The COVID-19 pandemic offers an opportunity to revisit accounting and auditing professions. This crisis has created significant uncertainties and forced many businesses to dramatically change the way they operate and adopt remote working. As reporting entities face a countless of challenges to remain in business and prepare financial statements given the impact of COVID-19, auditors also face several challenges during this pandemic. These range from accessing client information to additional time needed to assess the impact of COVID-19.

Adopting the qualitative method (interviews), this project aims at exploring challenges faced by auditors during the COVID-19 crisis and investigate how these difficulties influence the way they provide audit services. By reviewing the relevant literature on information system and technology, we will also derive a framework to determine areas where information and communication technology (ICT) can help auditors to work remotely, reduce travel costs and latency, and increase efficiency and coverage.

Funding / Grants


Other Team Members

  • Associate Professor Tyge Kummer, QUT
  • Dr Fang Hu, Griffith University

covid 19 and accounting