Search citation statements
Paper Sections
Citation Types
Year Published
Publication Types
Relationship
Authors
Journals
Purpose This study, grounded in social cognitive career theory, aims to investigate the effects of the change to remote work during the COVID-19 pandemic on job security and job quality in Portugal. Design/methodology/approach It adopts a quantitative methodology by conducting a nationwide geographical study. The sample consists of 2,001 employees working in companies registered in Portugal. It explores the impact of the change to remote work on job quality and job security. In addition, it explores the relevance of demographic, organizational and social factors to explain this relationship. Findings The findings reveal that the change to remote work has influenced the perception of job quality but not job security. Furthermore, demographic, organizational and social variables are factors that influence this perception. Research limitations/implications Implications that digitalization can have on job security and quality, especially among the population with lower levels of education and more precarious working conditions, should be explored. It is also important to replicate this study in other countries, especially in emerging economies. Practical implications By investigating job security, the study offers insights into the stability and predictability of employment during crises and disruptive events. By examining job quality, it delves into the multifaceted nature of work satisfaction, including factors like work-life balance, autonomy and fulfilment. Practically, the study provides valuable guidance for policymakers, organizations and individuals navigating remote work environments. Social implications Understanding the implications for job security allows policymakers to design supportive policies and interventions to mitigate potential negative impacts on employment stability. Originality/value This study uses a sufficiently comprehensive national sample to determine the impact of COVID-19 on employment. It offers both theoretical and practical contributions to increase knowledge about the phenomenon and provides a relevant guide for policymakers to adopt measures to mitigate the effects of the transition to remote work.
Purpose This study, grounded in social cognitive career theory, aims to investigate the effects of the change to remote work during the COVID-19 pandemic on job security and job quality in Portugal. Design/methodology/approach It adopts a quantitative methodology by conducting a nationwide geographical study. The sample consists of 2,001 employees working in companies registered in Portugal. It explores the impact of the change to remote work on job quality and job security. In addition, it explores the relevance of demographic, organizational and social factors to explain this relationship. Findings The findings reveal that the change to remote work has influenced the perception of job quality but not job security. Furthermore, demographic, organizational and social variables are factors that influence this perception. Research limitations/implications Implications that digitalization can have on job security and quality, especially among the population with lower levels of education and more precarious working conditions, should be explored. It is also important to replicate this study in other countries, especially in emerging economies. Practical implications By investigating job security, the study offers insights into the stability and predictability of employment during crises and disruptive events. By examining job quality, it delves into the multifaceted nature of work satisfaction, including factors like work-life balance, autonomy and fulfilment. Practically, the study provides valuable guidance for policymakers, organizations and individuals navigating remote work environments. Social implications Understanding the implications for job security allows policymakers to design supportive policies and interventions to mitigate potential negative impacts on employment stability. Originality/value This study uses a sufficiently comprehensive national sample to determine the impact of COVID-19 on employment. It offers both theoretical and practical contributions to increase knowledge about the phenomenon and provides a relevant guide for policymakers to adopt measures to mitigate the effects of the transition to remote work.
No abstract
During the global pandemic auditors were not able to perform full audit procedures due to social distancing measures. Therefore, mandatory audits were completed by accepting higher audit risk, with the possibility of material misstatements being present within statements to some extent. Uncertainty and risk arising from the current environment have resulted in changes in reporting and audit procedures, although these areas are strictly governed by the legal and regulatory framework. This paper will analyse the existing guidelines on COVID-19 considerations related to financial statements audit, issued by global and national regulators and professional organisations. Namely, all ISA remain in effect and additionally COVID-19 related guidelines should be used as a supplementary material. Furthermore, the paper will present the results of the conducted survey. Mostly external auditors were participants in the survey, with the aim to assess impacts of the pandemic. Results show that most respondents claim that pandemic had an effect on the way audit process is being performed. However, only 7% of them believe that audit quality level is now higher. They named the following audit areas as the ones being affected the most: going-concern principle assessment, audit risk assessment, audit evidence acquisition, and audit documentation and client file preparation.
scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.
customersupport@researchsolutions.com
10624 S. Eastern Ave., Ste. A-614
Henderson, NV 89052, USA
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.
Copyright © 2025 scite LLC. All rights reserved.
Made with 💙 for researchers
Part of the Research Solutions Family.