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

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.