• Research,

REMOTAUDIT: Telework impacts on the financial audit sector

ANR Project 2021

Project led by Jean-François Gajewski, head of the Finance Research Group, and his team of researchers, in cooperation with Canada. Work will begin in April 2022 for a period of 4 years.

Comparing the quality of work in telework and face-to-face in the financial audit sector

The COVID -19 pandemic compelled companies to suddenly impose teleworking on their employees. In the financial audit sector like in many others employees had to accept to work remotely almost every working day. This tendency will probably continue after the end of pandemic to allow auditors to have a better work-life balance and reduce stress that causes a decrease in the quality of audits. We have been able to notice a better comfort for employees and an increase of the individual productivity for companies.

The study will start with a survey and interviews with a large sample group of professional auditors to better understand telework and its impact on auditors.

Using Nudges to maintain or even improve the quality of teleworking

Although teleworking may increase the productivity the lack of interactions with colleagues and clients can reduce the global productivity. Likewise too much information received while working remotely may affect the quality of the audit conducted in telework compared to an audit conducted face-to-face.

The second part of the REMOTAUDIT project is to use human cognitive bias to develop tools from Nudges by testing their efficiency (social, structure and signals) on the auditor’s judgement to maintain or improve the quality of the audit.

An international and multidisciplinary consortium

3 partners
8 researchers
French National Research Agency