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dc.contributor.advisorKhoury, Dialaen_US
dc.contributor.authorHariz, Bassemen_US
dc.contributor.authorSaad, Sarkisen_US
dc.descriptionIncludes bibliographical references (p. 47-49)en_US
dc.description.abstractThis study explores how Covid-19 may affect audit quality and if remote auditing was used effectively. This paper uses qualitative data obtained through open-ended interviews with external auditors within Big 4, Big 10, and local firm to explore possible impacts on key aspects for audit quality. These include Internal control environment, Going-concern assessments, Risk assessment, Materiality thresholds, Fraud risk, Revenue recognition, and Re-evaluation of assets and debt covenants. The results in this study can be considered as indicators for future academics who want to understand how the Covid-19 pandemic influenced audit quality beyond the pandemic as it is critical for the audit community to track the pandemic's ramifications.en_US
dc.description.statementofresponsibilityby Bassem Hariz, Sarkis Saaden_US
dc.format.extent1 online resource (viii, 50 pages) : tablesen_US
dc.rightsThis object is protected by copyright, and is made available here for research and educational purposes. Permission to reuse, publish, or reproduce the object beyond the personal and educational use exceptions must be obtained from the copyright holderen_US
dc.subjectInternal control environment, Going-concern assessments, Risk assessment, Re-evaluation of assets, Materiality thresholds, Fraud risk, Revenue recognition, Debt covenantsen_US
dc.subject.lcshAuditing--Quality controlen_US
dc.subject.lcshAuditing, Externalen_US
dc.subject.lcshAuditing--Case studiesen_US
dc.subject.lcshUniversity of Balamand--Dissertationsen_US
dc.subject.lcshDissertations, Academicen_US
dc.titleExternal audit quality in a disruptive environment : challenging the current pandemicen_US
dc.contributor.corporateUniversity of Balamanden_US
dc.contributor.departmentDepartment of Business Administrationen_US
dc.contributor.facultyFaculty of Business and Managementen_US
dc.contributor.institutionUniversity of Balamanden_US
dc.description.degreeMaster of Science in Accounting and Finance (MSAF)en_US
Appears in Collections:UOB Theses and Projects
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