New Research by Dr. Appelbaum Explores How Remote Work Is Reshaping Auditing and the Future of the Profession

Dr. Deniz Appelbaum, Associate Professor in the Accounting & Finance department, co-authored a study published in The British Accounting Review (2025) titled “Audit partners’ and associates’ insights and experiences of remote work in response to a global crisis event: Implications for the profession and future directions.

The article examines how the unprecedented shift to remote work during a worldwide crisis affected the auditing profession. By collecting insights from both audit partners and associates, the research explores how remote environments reshaped collaboration, supervision, and professional judgment. The study integrates perspectives from psychology to better understand how auditors adapted under pressure, while also identifying the lasting implications for the future of accounting work.

Professor Appelbaum’s contribution highlights the intersection of technology, human behavior, and audit practice. Her research addresses not only the challenges faced during the sudden transition to remote auditing, such as communication gaps, reduced mentoring opportunities, and work–life balance struggles, but also the potential opportunities including enhanced flexibility and the use of digital tools for efficiency.

By examining these changes, the paper provides valuable recommendations for how firms can evolve audit practices to remain effective and resilient in the face of future disruptions. Professor Appelbaum’s work stands out as an important voice in rethinking how the accounting profession can innovate and adapt in a rapidly changing world.