Data on selfـــefficacy and its sources during the COVID-19 crisis: A Saudi auditor’s perspective [version 1; peer review: awaiting peer review]

Background Auditors during COVID-19 experienced an unprecedented situation where normal audit activities became difficult to conduct. Moreover, COVID-19 forced auditors to introduce a new audit approach, “remote auditing,” which was not common in most audit firms and required the adoption of more advanced technologies. Overall, auditors during COVID-19 needed both cognitive and technical factors to deliver high-quality audits. Despite the challenges, research into how auditors dealt with these issues is limited, presenting an intriguing area of study. Methods This dataset provides insights into the Saudi auditor’s experience and beliefs regarding audit activities during COVID-19. Through an online survey, researchers collected data from 193 out of 417 registered auditors with the Saudi Organization for Chartered and Professional Accountants (SOCPA). The survey assessed the auditors’ self-efficacy in conducting audits during the pandemic, exploring its sources and potential moderating factors. Specifically, the dataset includes responses on eight items related to self-efficacy, 19 items covering the four common sources of self-efficacy (mastery experience, vicarious experience, social persuasion, and physiological/emotional states), and six items assessing virtual audit competency. Additionally, the dataset contains demographic information valuable for researchers analysing the relationship between auditor self-efficacy, its sources, and other influencing factors. Conclusions Overall, the dataset included in this article may serve a broader audience and be useful in improving several stakeholders’ understanding of the effects of COVID-19 on auditors and how auditors assess their ability to adapt to the COVID-19 consequences. This research contributes to the existing body of knowledge by highlighting the need for auditors to adapt to new circumstances and adopt innovative approaches during challenging times, thereby ensuring the delivery of high-quality audits.