Title : Geographic Proximity and Audit Outcomes in Cases of COVID–19 Pandemic: Evidence from Indonesia

Authors :
1. Iman Harymawan
2. Raden Roro Widya Ningtyas Soeprajitno
3. Mohammad Nasih
4. Khairul Anuar Kamarudin

Department : Accounting

Journal Name: Humanities and Social Sciences Letters

Types of Journal : Q3

Keywords:

ABSTRACT

The Geographic Proximity has faced challenges with the existence of Covid-19 Pandemic since 2019 The samples of this study were Indonesian listed company from 2018 to 2020 in Indonesia Stock Exchange. This Study Overcame Self-Potential Selection Bias and Analyzed Using Coarsened Exact Matching and Heckman's 2-Stage Least Square (Heckman 2-SLS). This study found that geographic proximity is significantly associated with the post-pandemic period, whereas geographic proximity is not caused problem before the pandemic. We also provided sufficient evidence of (coarsened exact matching) Cem and Heckman 2-Stage Least Square which found that there were significant and appropriate results of our initial testing. The study implications relate to the auditor to consider pandemic as a factor that has effect on the audit fee.

For details : https://ideas.repec.org/a/pkp/hassle/v10y2022i4p569-583id3192.html