Abstract
As public accounting firms adjust to workplace disruptions caused by the COVID-19 pandemic, understanding how auditors' work practices have evolved is critical for sustaining audit quality and retaining talent. We conducted semi-structured interviews primarily with early- and mid-career audit professionals across public accounting firms to explore how the pandemic reshaped perceptions of the audit work environment. Using Bourdieu's theory of practice as a conceptual lens, we find that auditors generally perceive the post-pandemic work environment more positively, particularly regarding flexibility, work-life balance, well-being, and retention. Our findings suggest a realignment of auditors' habitus with a transformed professional field in which hybrid work has become normalized. However, participants also identified challenges related to staff development and training, as well as potential implications for audit quality. Results from a supplemental survey of audit professionals corroborate the qualitative findings. Collectively, the study provides insight into how disrupted work practices are being institutionalized within the auditing profession and highlights implications for firm leadership, educators, and regulators.