How Information Technology Literacy Moderated Factors Affecting Quality of Computer-Based Audit

The times require auditors to change, auditors no longer carry out the audit process using a manual system, but must switch to computer-based auditing. Especially in the era of the Covid-19 pandemic, which forced auditors to conduct remote audits, which of course had to be computerbased. Our research focuses on what factors can influence computer-based audit quality and what factors can moderate these factors. Our research uses independent variables, namely remote audit implementation, auditor performance and professionalism and in addition to using information technology literacy as a moderating variable. Our research is a quantitative study, using primary data distributed through questionnaires to auditors working in public accounting firms. For statistical data processing, we use the ordinary least square. The results of our study indicate that remote audit implementation, auditor performance and professionalism have a significant effect on computer-based audit quality and information technology literacy is able to moderate and strengthen the influence of these three variables. © 2022 IEEE.

Perspectives on the Barriers to and Needs of Teachers’ Professional Development in the Philippines during COVID-19

Due to COVID-19, remote or distance education has become the norm in the Philippines. Yet even in its second year, remote teaching and learning still face ongoing challenges, as does the need for teachers’ professional development. This paper describes a study that examined teachers’ perspectives on barriers and needs in professional development. The study involved 174 teachers who were teaching online courses in the National Capital Region. The participants completed a survey detailing their professional development frequency, perspectives, barriers, and needs, while eight teachers agreed to participate in a follow-up interview. Results from hierarchical multiple regression analysis have shown that teachers’ pedagogical and information technology skills requirements are influenced primarily by their prior professional development experiences and their need to apply active learning and innovative teaching ideas. Qualitative analyses indicate that teachers’ professional development needs are mostly focused on skills related to online teaching, information technology literacy, and conducting research. In addition, data indicated that barriers to professional development were primarily caused by financial and time constraints and a lack of teacher motivation and logistical support. In summary, for remote education to be sustainable, teachers need ongoing professional development as well as adequate logistical support. © 2022 by the authors. Licensee MDPI, Basel, Switzerland.

Teacher Learning in Difficult Times: Examining Foreign Language Teachers' Cognitions About Online Teaching to Tide Over COVID-19.

The sudden global outbreak of COVID-19 in late 2019 has led to thriving online teaching, including the teaching of languages, across the world. As the online teaching of English-as-a-foreign-language (EFL) in Chinese universities is facing new challenges, EFL teachers have been positively exploring new solutions. To understand how EFL teachers were coping with the challenges, we set up this research as part of a larger study to examine EFL teachers' cognitions about online teaching in response to the disruption of normal teaching plans. We did so by taking a qualitative approach through analyzing in-depth interviews with three EFL teachers from a Chinese university. Through thematic analysis we found that teachers had clear cognitions about features, advantages, and constraints of online EFL teaching and that they acquired information and communication technology (ICT) literacy through understanding students' learning needs, online teaching practice, and the necessity of integrating traditional classroom teaching methods into online delivery. We conclude this study with a discussion on its pedagogical implications for similar contexts or colleagues facing similar challenges in other parts of the world.