Research Forum on COVID-19: Implications for Audits and the Audit Profession
该论坛邀请投稿探讨疫情如何影响审计工作与职业，首篇文章指出疫情改变了审计团队协作与流程，为未来审计研究提出新问题。
This Forum invites authors to submit articles that can directly inform our understanding of how the pandemic might affect audits and the profession. Instead of the common practice of presenting Forum papers in one issue of a journal, we have decided—in view of the timeliness of the topic—to publish accepted articles as they become available. Such articles will be identified as belonging to the body of research relating to this call.This issue contains the first article for this forum. Interestingly, this article highlights the implications of the pandemic for future auditing research. The pandemic has wrought significant changes in audit teamwork and group processes, many of which will persist post-pandemic. Bauer, Humphreys, and Trotman (2022) posit that these changes will create new research questions for audit research and new ways to address existing research questions. The authors provide an insightful discussion of the implications these changes have for group judgment and decision making in auditing (e.g., review process, fraud brainstorming, consultations, and interactions with client management and the audit committee).We hope to publish more papers inspired by this call in forthcoming issues of AJPT.