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The Role of IT Infrastructure in Remote Audits: Evidence from Audits Completed During the Pandemic.

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Title: The Role of IT Infrastructure in Remote Audits: Evidence from Audits Completed During the Pandemic.
Authors: Liao, Lin1 (AUTHOR), Sharma, Divesh S.2 (AUTHOR), Sharma, Vineeta D.2 (AUTHOR), Singh, Madhukar K.3 (AUTHOR)
Source: Auditing: A Journal of Practice & Theory. May2026, Vol. 45 Issue 2, p121-150. 30p.
Database: Business Source Ultimate
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Header DbId: bsu
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An: 193401886
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PubType: Academic Journal
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RecordInfo BibRecord:
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    Identifiers:
      – Type: doi
        Value: 10.2308/AJPT-2023-064
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      – Code: eng
        Text: English
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        PageCount: 30
        StartPage: 121
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      – TitleFull: The Role of IT Infrastructure in Remote Audits: Evidence from Audits Completed During the Pandemic.
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            NameFull: Liao, Lin
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            NameFull: Sharma, Divesh S.
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            NameFull: Sharma, Vineeta D.
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            NameFull: Singh, Madhukar K.
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            – D: 01
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              Text: May2026
              Type: published
              Y: 2026
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              Value: 45
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