What the study found
Technologies can act as catalysts for dynamic audit capabilities during turbulent times, according to the study. The findings also indicate that audit firm size and how relevant technology is perceived to be affect how efficient the technology is seen to be.
Why the authors say this matters
The authors conclude that audit firms need to develop and anchor their operations in dynamic capabilities realized through technologies in order to manage a crisis. The study suggests that technology can help strengthen legitimacy with stakeholders during a crisis, and it may also extend beyond computer-mediated communication to technologies that support richer social presence.
What the researchers tested
The study examined external audits in Sweden during the COVID-19 pandemic, a context in which no regulatory exemptions were granted. The authors analyzed data from 237 auditors using descriptive statistics, regression analysis, and the Mann–Whitney U test.
What worked and what didn't
The findings show a positive role for technologies in enabling dynamic audit capabilities during turbulence. The study also reports that audit firm size and perceived relevance of technology affect perceived technology efficiency.
What to keep in mind
The study relies on the COVID-19 pandemic as a specific event, so the authors note that it may not apply to other events such as a financial crisis. Other limitations are not described in the available abstract.
Key points
- Technologies were found to act as catalysts for dynamic audit capabilities during turbulence.
- Audit firm size and perceived relevance of technology affected perceived technology efficiency.
- The study analyzed 237 auditors in Sweden during the COVID-19 pandemic.
- The authors say the findings may help audit firms manage crises and maintain legitimacy with stakeholders.
- The authors note the results may not apply to other events such as a financial crisis.
Disclosure
- Research title:
- Technologies support dynamic audit capabilities during turbulence
- Authors:
- Lazarus Elad Fotoh, Johan Lorentzon, Tatenda Mugwira
- Institutions:
- Karlstad University, University of Agder, Nord University
- Publication date:
- 2026-02-24
- OpenAlex record:
- View
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