Al-Ansi, Ali Ali - In: Cogent business & management 9 (2022) 1, pp. 1-18
quality of auditors' performance during the COVID-19 pandemic. Moreover, the researcher investigates the effect of audit … effort on the quality of auditors' performance during the COVID-19 pandemic. In addition, he examines the moderating effect … of virtual audit proficiency on the association between audit effort and quality of auditors' performance. Furthermore …