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. This study aimed to screen the effect of geographic proximity and audit quality by using the COVID-19 pandemic as a moderating variable to compare before and after the situation. The samples of this study were Indonesian listed companies from 2018 to 2020 on the 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 was significantly associated with the post-pandemic period, whereas geographic proximity did not cause problems 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 an effect on the audit fee.
For details : https://ideas.repec.org/a/pkp/hassle/v10y2022i4p569-583id3192.html
