Archive of Journal - Financing

Financing – scientific magazine for economy

ISSUE 2024, No. 1, Article 3, Year of publication: 15, March, 2024
Attitudes of auditors and managers in Bosnia and Herzegovina on the use of online meetings


Miloš Grujić, PhD*;
Jelena Poljašević, PhD**;
Saša Čekrlija, PhD***

*The Pension Reserve Fund Of Republic of Srpska,
**PhD, Full Professor, University of Banja Luka, The Faculty of Economics, Department for Accounting and Business Finance
***PhD, Associate Professor, Independent University of Banja Luka, Department for Management



This paper investigates the views and attitudes of Bosnian and Herzegovinian auditors and managers towards various factors influencing remote meetings, specifically focusing on conducting audits via online platforms. The research methodology employs descriptive statistics and regression analysis of data collected through an online questionnaire. The results reveal significant differences in perspectives between auditors and managers. Notably, the surveyed auditors exhibit a greater reluctance towards online meetings. On average, auditors perceive online meetings as less effective than managers, favoring traditional in-person and “face-to-face” audits. Additionally, auditors overwhelmingly agree that frequent online meetings undermine the credibility of the audit process. Compared to managers, auditors find online meetings more fatiguing than in-person interactions. However, auditors largely concur that online meetings offer cost-reduction benefits for audits. The study found no statistically significant differences regarding the impact of remote auditing on auditor performance or workload. Interestingly, while managers lack a clear stance on whether remote auditing disrupts auditor planning, auditors largely agree that it does not. Similarly, while auditors remain somewhat uncertain about the impact of remote auditing on report quality, managers hold a more confident and positive view of this aspect. The research findings hold value for various user groups, including auditors, managers, the academic community, and even the general public.

Keywords: audit, remote work, remote audit, digitization

DOI: 10.7251/FIN2401039G

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