What the study found
The study found that technologies acted as catalysts for dynamic audit capabilities during turbulence. It also found that audit firm size and perceived relevance affected how efficient the technology was considered to be.
Why the authors say this matters
The authors conclude that audit firms need to develop and anchor their operations through dynamic capabilities made possible by technologies in order to navigate a crisis. They also say the results may be useful for audit regulators, auditors, and audit firms in understanding technology use during turbulent times.
What the researchers tested
The researchers studied auditors in Sweden during the COVID-19 pandemic, a setting where no regulatory exemptions were granted. They analyzed data from 237 auditors using descriptive statistics, regression analysis, and the Mann–Whitney U test.
What worked and what didn't
Technologies were reported as helping dynamic audit capabilities during turbulence. The perceived efficiency of technology was associated with audit firm size and with whether the technology was seen as relevant. The abstract does not report any specific technology that did not work.
What to keep in mind
The authors note that the study is based on the COVID-19 pandemic and may not apply to other events, such as a financial crisis. The abstract does not describe additional limitations.
Key points
- Technologies were found to act as catalysts for dynamic audit capabilities during turbulence.
- Audit firm size influenced the perceived efficiency of technology.
- Perceived relevance also affected how efficient technology was seen to be.
- The study used data from 237 auditors in Sweden during the COVID-19 pandemic.
- The authors say the findings may not apply to events other than the pandemic.
Disclosure
- Research title:
- Technologies supported audit capabilities during COVID-19 turbulence
- Authors:
- Lazarus Elad Fotoh, Johan Lorentzon, Tatenda Mugwira
- Institutions:
- Karlstad University, Karlstad University, Nord University, University of Agder
- Publication date:
- 2026-02-24
- OpenAlex record:
- View
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