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A new study delves into both the negative impacts and upsides of
remote working on the learning and professional development of
early-career auditors.
By Brian K. Hasson, CPA, DBA; Pennie L. Bagley, CPA, Ph.D.; and C. Kevin Eller, Ph.D.
he COVID-19 pandemic significantly disrupted the Early-career auditors (ECAs) experience a steep learning and
auditing profession when, in the middle of the 2020 relationship-development curve in their initial professional years,
T busy season, auditors at all levels were forced to work which is traditionally overcome through in-person interactions
remotely. This disruption uniquely affected early-career auditors, with audit team members and clients. Learning and relationship
specifically interns or staff auditors in their first or second year. development occurs differently in a remote environment.
April 2023 | 21
