Auditor's self-efficacy and its sources during the COVID-19 crisis: A dataset for Saudi external auditors

Our dataset comprises responses from external auditors from Saudi Arabia who assessed their audit status during COVID-19. Specifically, it includes an assessment of 193 auditors' self-efficacy during COVID-19 (8 items), mastery experience (3 items), vicarious experience (3 items), social persuasion (4 items), physiological and emotional states (3 items), and virtual audit proficiency (6 items). It also includes data on the demographic attributes of auditors, such as position, experience, age, gender, qualification, type of audit firm, and type of auditee. For the interested constructs (self-efficacy, mastery experience, vicarious experience, social persuasion, physiological and emotional states, and virtual audit proficiency), the auditors rated each item using 5-Likert scale, where 1 indicates the lower level and 5 the higher level of assessment. We also attached with this dataset the questionnaire after translating it from Arabic to English.

本数据集收录了沙特阿拉伯外部审计师在新冠疫情期间对其审计工作状态的评估反馈。具体而言，数据集涵盖了193名审计师在新冠疫情期间的多项评估维度：自我效能感（self-efficacy，共8个题项）、熟练掌握经验（mastery experience，共3个题项）、替代经验（vicarious experience，共3个题项）、社会说服（social persuasion，共4个题项）、生理与情绪状态（physiological and emotional states，共3个题项）以及虚拟审计胜任力（virtual audit proficiency，共6个题项）。此外，数据集还包含审计师的人口统计学特征数据，涵盖职位、从业年限、年龄、性别、资质、会计师事务所类型以及被审计单位类型等维度。针对上述核心构念（自我效能感、熟练掌握经验、替代经验、社会说服、生理与情绪状态以及虚拟审计胜任力），审计师采用李克特5级量表对每个题项进行评分，其中1代表评估水平较低，5代表评估水平较高。本数据集还附带了由阿拉伯语译至英语的调查问卷原文。