Academy of Accounting and Financial Studies Journal (Print ISSN: 1096-3685; Online ISSN: 1528-2635)


The Impact of Coronavirus Pandemic on Audit Quality: The Perceptions of Saudi Auditors

Author(s): Nesrine Akrimi

The main objective of this study is to examine the impact of the Coronavirus pandemic on the audit quality from the perspective of Saudi auditors. The research employed a quantitative methodology through a questionnaire survey. Auditors were asked to state their agreement to statements related to audit quality on a five-point Likert scale. Out of 200 questionnaires distributed. 89 usable responses were received. Our study researched some important results mainly that the Coronavirus pandemic has had a significant impact on audit quality according to the opinions of Saudi auditors.

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