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Technologies as facilitators of dynamic capabilities in external audits during turbulent times

Lazarus Elad Fotoh et al.

Accounting Research Journal2026https://doi.org/10.1108/arj-01-2025-0011article
AJG 2ABDC B
Weight
0.50

Abstract

Purpose This study aims to explore the unique role of technologies in facilitating dynamic capabilities in external audits during turbulent times. Design/methodology/approach The study was conducted in Sweden’s unique context, where no regulatory exemptions were granted during the COVID-19 pandemic. The authors used descriptive statistics, regression analysis and the Mann–Whitney U test on data from 237 auditors. Findings Technologies serve as catalysts for dynamic audit capabilities during turbulence; the size of the audit firm and its perception of relevance affect the perceived efficiency of technology. The findings underscore the need for audit firms to develop and anchor their operations, using dynamic capabilities realised through technologies, to sail through a crisis. Research limitations/implications This study relies on a specific event, the COVID-19 pandemic, and may not be applicable to other events, such as a financial crisis. Practical implications The results underscore the role of technology in enhancing dynamic capabilities during a crisis, potentially strengthening legitimacy with stakeholders. Social implications The implications of our results extend beyond the computer-mediated communication, encompassing emerging technologies that facilitate a more comprehensive analysis of visual, auditory and physical cues, thereby enhancing auditors’ social presence. Originality/value This study explores an uncharted area by isolating the impact of technologies on enabling dynamic capabilities in audits conducted in turbulent environments marked by high risks, constrained procedures and the absence of regulatory exemptions. The findings highlight the critical role of technology relevance and audit size in enabling dynamic capabilities. These insights are valuable to audit regulators for providing guidance on technology use and auditors and audit firms for understanding how technologies can support dynamic capabilities in turbulent times.

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https://doi.org/https://doi.org/10.1108/arj-01-2025-0011

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@article{lazarus2026,
  title        = {{Technologies as facilitators of dynamic capabilities in external audits during turbulent times}},
  author       = {Lazarus Elad Fotoh et al.},
  journal      = {Accounting Research Journal},
  year         = {2026},
  doi          = {https://doi.org/https://doi.org/10.1108/arj-01-2025-0011},
}

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Technologies as facilitators of dynamic capabilities in external audits during turbulent times

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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.