ArticleBusiness horizons
Audits and COVID-19: A paradigm shift in the making.
Article in Business horizons. The graph could read no effect estimate from its abstract, so it casts no vote on the map. Cited by 1 paper.
What it found
Each row is one number read from the abstract, on the scale the paper reported it, with its interval. Left of the dashed line favours the treatment, right favours the comparator. Under each row is the sentence it came from. New to these charts? A ten-minute tutorial.
The abstract states no effect estimate the extractor could read, or names no intervention and outcome on the map, so this paper lights no cell and moves no belief. It is still indexed, cited and linked below.
The trial behind it
Trials whose registry record cites this paper, or whose number appears in the abstract. A trial that started after this paper was published is citing it as background, not reporting it.
Neither the registry nor the abstract names a trial number. If this is a trial report, that itself is worth knowing.
Who cites it
1 citing paper in PubMed.
- Impact of the COVID-19 pandemic on accredited conformity assessment bodies: insights from a multinational study.Accreditation and quality assurance : journal for quality, comparability and reliability in chemical measurement · 2022Article
Corrections and comments
PubMed lists nothing against this paper. Absence here is not a guarantee, only a check that was made.
Authors and funding
2 authors.
Funding
No grant is acknowledged in the PubMed record.
Abstract
The COVID-19 pandemic has exposed the obsolescence and vulnerability of many existing auditing practices. While some progressive practices have been implemented (e.g., remote audits using rudimentary information and communication technologies), a new paradigm is needed not only to account for the risk of repeated lockdowns but also to align practices with the level of digitalization, automation, and use of artificial intelligence in the current business environment. In this article, we argue that the adoption of new technologies requires a fundamental rethinking of how auditing services are delivered. We argue that new technological possibilities have implications for five other auditing elements that enable a shift from the old to the new paradigm of auditing, namely actors, processes, spaces, training and skills development, and services. We explain how nonfinancial audits conducted under the new paradigm are key enablers of a firm's ability to participate and to thrive in a competitive international marketplace.
Indexed as
Identifiers
What OpenQuestion holds
Registered trials
Read under generation 80e0d062 · epoch 390. Bibliography from PubMed, PubMed Central and OpenAlex; grants from NIH RePORTER; trial links from ClinicalTrials.gov; estimates, votes and beliefs from the OpenQuestion graph.