Reconstructing Audit Quality Post-COVID-19: A Grounded Theory Study | ||
| المجلة العلمية للبحوث التجارية (جامعة المنوفية) | ||
| Articles in Press, Accepted Manuscript, Available Online from 21 November 2025 | ||
| Document Type: المقالة الأصلية | ||
| DOI: 10.21608/sjsc.2025.436956.1640 | ||
| Authors | ||
| Amr Shaaban Rasmy Albakly Albakly* 1; مها محمد ربيع الشافعى2; نسرين محمد سعيد المليح2 | ||
| 1Menoufia University | ||
| 2كلية التجارة جامعة المنوفية | ||
| Abstract | ||
| This study investigates how the COVID-19 pandemic reshaped audit quality through the lived experiences of external auditors, aiming to clarify what changed, why it changed, and how the profession can embed those changes without eroding core principles. Using a grounded theory approach, we conducted a group of structured interviews with experienced auditors via Zoom and LinkedIn messages over a seven-month window, and analyzed transcripts in Atlas.ti through open, axial, and selective coding. The analysis produced 116 open codes consolidated into 13 axial categories and 6 selective categories, culminating in the core category “Auditing Reborn.”. Key findings show a technology-driven shift in evidence collection and workflow, heightened adaptation and resilience in remote settings, evolving client dynamics and fee pressure, and reframed risk assessments together redefining how evidence credibility and professional skepticism are exercised at distance. Building on these insights, we propose the Adaptive Integrity framework, a practice-ready matrix that aligns adaptation (remote methods, collaboration platforms, data-enabled testing) with integrity (ethics, skepticism, evidence robustness) across auditors, firms, and regulators to sustain audit quality in digital contexts. This addresses a persistent gap in the literature: the lack of empirically grounded, stakeholder-oriented guidance that translates pandemic-era adjustments into durable, quality-preserving audit practices. | ||
| Keywords | ||
| جودة المراجعة; التدقيق عن بُعد; التحول التكنولوجي; النظرية الجذرية; كوفيد-19 | ||
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