Dataset for effort, performance & remote audit: A survey in COVID-19

This dataset includes responses for three important constructs (Effort, performance, and remote audit proficiency) related to audit in the time of COVID-19 as well as the demography characteristics of respondents. Each construct is rated based on Five-Likert scale. For Effort (EFORT), three items are used and rated from 1= Much less to 5= Much higher. For Performance (PERF), seven items are used and rated from 1= Much less to 5= Much higher. As for remote audit proficiency (RMOTA), six items are included and rated from 1= Rarely to 5= Always. Seven points also are added to request the respondents to describe their personal and job information. These include: position within the organization, age, work experience, education, major, involvement in auditing during COVID-19 and years of involvement. Further, the original questionnaire is attached with this dataset.