The effects of review form and task complexity on auditor performance*
Journal
Asia-Pacific Journal of Accounting and Economics
Journal Volume
25
Journal Issue
3-4
Pages
449-462
Date Issued
2018
Author(s)
Abstract
This study examines the effects of review form and task complexity levels on auditor performance. Adopting a 2 × 2 (face-to-face vs. e-mail review and low vs. high task complexity) between-subjects design, we recruit auditors with limited experience to perform going-concern evaluations in an experimental setting. Our results reveal that auditors in the face-to-face review group perform better than those in the e-mail review group, and that auditor performance is lower for more complex tasks. More importantly, consistent with our hypotheses, auditors in the face-to-face review group perform better than those in the e-mail review group when task complexity is low, but not when task complexity is high.
Type
journal article