Data on selfـــefficacy and its sources during the COVID-19 crisis: A Saudi auditor's perspective.

Background: Auditors during COVID-19 experienced an unprecedented situation, in which normal audit activities were 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 the COVID-19 pandemic needed both cognitive and technical factors to deliver high-quality audits.

Dataset for understanding the effort and performance of external auditors during the COVID-19 crisis: A remote audit analysis.

The onset of the COVID-19 pandemic at the end of 2019 has dramatically changed the life of both individuals and corporate businesses. Besides the health fears of the pandemic, there are sizable challenges for some jobs that habitually deliver their services face-to-face, disrupting the quality of service. In particular, external auditors, the most critical and reliable accreditors of financial reports, are in an unprecedented situation to conduct audit works and collect sufficient and appropriate audit evidence.

Corporate social responsibility budgeting and spending during COVID-19 in Oman: A humanitarian response to the pandemic.

COVID-19 is causing economic panic among people, governments, and businesses, requiring greater corporate social responsibility (CSR). Using a sample of Omani-listed firms, this study shows that CSR budgeting and spending have increased considerably during the pandemic. It also shows that CSR budgeting is positively affected by the increase in COVID-19 deaths.

Dataset for audit dimensions in an emerging market: Developing a panel database of audit effectiveness and efficiency.

Audit is an indispensable mechanism for developing and sustaining trust in accounting information and thus in efficient capital markets. In emerging markets, current practices require the auditor to be effective and efficient because users rely heavily and need the timely information certified by auditors. However, these practices do not meet expectations, and more research into the development and strengthening of audit practices is required.

Comprehensive dataset for corporate governance in Oman: Data for a three-level quality assessment of corporate governance.

This article describes a dataset on firm-level corporate governance (CG) mechanisms in the Sultanate of Oman. It incorporates, in cross-sectional time series (pooled panel) data, eleven variables: corporate governance quality, board of directors' quality, audit committee quality, board independence, board expertise, board size, board meetings, audit committee independence, audit committee expertise, audit committee size, and audit committee meetings. The dataset is derived from 1540 firm-year observations for the period 2005 to 2017, excluding financial firms (482) and firms with missing data (29), resulting in a final sample of 1029 firm-year observations.