The impact of pandemic-driven changes and personal characteristics on auditors’ deviant behavior

Purpose This study aims to investigate the impact of changes in audit processes during the pandemic on auditors’ deviant behavior, considering auditors’ personal characteristics, including demographic variables, spirituality levels and personality traits. Design/methodology/approach A survey consisting of five parts was used to gather data from auditors employed at Big Four audit firms in the Middle East. The questionnaire collected data on auditors’ perceptions of changes in audit processes and deviant audit behavior during the pandemic, as well as information about their personal characteristics. Findings The findings revealed a significant positive association between changes in audit processes and a heightened perception of deviant audit conduct during the pandemic. Males and extravert auditors expressed less favorable attitudes toward such behavior. Research limitations/implications The sample size was limited to 107 auditors due to the challenges of soliciting responses from auditors during the pandemic. The sole focus on the Big Four audit firms limited the generalizability of the results. Upcoming research should integrate qualitative methods alongside surveys and collect data from larger, more diverse samples to enhance the understanding of the pandemic’s impact on audit behavior. Practical implications The findings provide guidance and recommendations for audit firms to mitigate deviant behavior during crises while considering auditors’ personal factors. Recommended strategies include the organization of trainings to raise awareness of these risks and the integration of artificial intelligence to modernize audit processes and enhance audit firms’ readiness to confront future crises. Originality/value This study offers a novel empirical investigation into how pandemic-driven changes in audit procedures relate to auditors' deviant behavior, while exploring the influence of auditors' individual traits, an unexplored area in the literature. It addresses this gap specifically in the context of the understudied Middle East region.