Analyzing the role of remote auditing on audit quality, audit efficiency and auditors' job satisfaction: the moderating role of dispositional factors

Document Type : Original Article

Authors
ASGHAR asadiyan owghani 1
mahdi sakkaki 2
1 Department of accounting, Islamic Azad University, Sarab, Iran
2 Department of accounting, National University of Skill, Tehran, Iran
10.22034/jmaak.2025.24134
Abstract
The auditing profession has experienced digital transformations in the last decade. And these transformations, along with the Corona epidemic, have pushed auditing to remote auditing. So that these factors have led to changes in auditors' methods and understanding of audit work. The main purpose of this research is to investigate the effect of changing from on-site audit to remote audit on audit success, including audit quality, audit efficiency, and auditors' job satisfaction. The statistical population of the research is the chartered accountants who are members of the Chartered Accountants Society of Iran and the auditing organization, and 240 people were selected as the research sample. The research method is correlation and multiple linear regression using spss software. The results show that remote auditing has a positive and significant effect on audit efficiency, but it does not affect the quality and job satisfaction of auditors. Also, the background factor of flexible management knowledge increases audit quality and efficiency. But individual virtual knowledge has no effect on the quality, efficiency and job satisfaction of auditors. Also, none of the moderating variables moderates the relationship between telecommuting with auditors' quality, efficiency and job satisfaction. Therefore, this research provides new insights to the public accounting community of Iran, the auditing organization, and organizations that compile standards and legislators, so that they can take the necessary measures in the face of the challenges of the profession in issues related to remote auditing and its success.
Keywords
remote audit
audit quality
audit efficiency
auditors' job satisfaction
dispositional factors
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