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The impact of COVID-19 on professional scepticism during audit engagement in Fiji: a social theory perspective

Mohammed Riaz Azam et al.

International Journal of Critical Accounting2025https://doi.org/10.1504/ijca.2025.146433article
AJG 1ABDC C
Weight
0.50

What the paper says

This paper aims to highlight the impact of COVID-19 on professional scepticism during audit engagements in Fiji. Using a phenomenological research design and social theory as the study's theoretical foundation, we examine the views of a sample of Fijian auditors. We found that the pandemic has caused a shift in audit work patterns, with a greater emphasis on the use of technology. Additionally, in the remote audit environment, auditors exercise a high level of professional scepticism in audit risk areas. This study attempts to contribute to the limited literature on the impact of COVID-19 on professional scepticism, particularly from the viewpoint of developing nations, while also providing a good initial impression of how Fijian auditors perceive this impact during audit engagement.

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https://doi.org/https://doi.org/10.1504/ijca.2025.146433

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@article{mohammed2025,
  title        = {{The impact of COVID-19 on professional scepticism during audit engagement in Fiji: a social theory perspective}},
  author       = {Mohammed Riaz Azam et al.},
  journal      = {International Journal of Critical Accounting},
  year         = {2025},
  doi          = {https://doi.org/https://doi.org/10.1504/ijca.2025.146433},
}

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The impact of COVID-19 on professional scepticism during audit engagement in Fiji: a social theory perspective

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Evidence weight

0.50

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.50 × 0.4 = 0.20
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.