ABSTRACT As remote auditing remains widespread, the profession is concerned that decreased auditor-client interactions and remote supervision challenges can reduce audit quality. In response, some firms have increased supervisor monitoring of remote auditors. We experimentally examine how two key remote audit factors, the spatial distance between auditors and clients and the frequency of supervisor monitoring, influence auditors’ judgments in creative tasks. We predict and find that working remotely facilitates auditors’ higher-level cognition that enhances creative hypothesis generation and improves decision quality when uncovering a seeded error if monitored less frequently than more frequently. More frequent monitoring constrains auditors, which squashes effort and creativity, diminishing the benefits of working remotely. Working onsite at the client location reduces the sense of psychological distance, thereby diminishing the difference between monitoring frequencies. These findings have implications for audit practice as working remotely can enhance performance on creative problem-solving tasks, but only when monitored less frequently.

中文翻译：

---

远程审核：远程审核和主管监控对分析程序判断的影响


摘要由于远程审计仍然普遍存在，业界担心审计师与客户互动的减少和远程监督的挑战可能会降低审计质量。作为回应，一些公司加强了对远程审计员的监管。我们通过实验研究了两个关键的远程审计因素——审计师与客户之间的空间距离以及主管监控的频率——如何影响审计师在创造性任务中的判断。我们预测并发现，如果监控频率较低，远程工作可以促进审计师的更高层次的认知，从而增强创造性假设的生成，并在发现潜在错误时提高决策质量。更频繁的监控会限制审计员的工作量和创造力，从而削弱远程工作的好处。在客户所在地现场工作减少了心理距离感，从而缩小了监控频率之间的差异。这些发现对审计实践具有影响，因为远程工作可以提高创造性解决问题任务的绩效，但前提是监控频率较低。