Assessing the effects of self-efficacy and task complexity on internal control audit judgment

Takiah Mohd Iskandar, Zuraidah Mohd Sanusi

    Research output: Contribution to journalArticle

    8 Citations (Scopus)

    Abstract

    This study examines the effects of self-efficacy and task complexity on audit judgment performance. Self-efficacy refers to the belief that a person has the capacity to organise and execute the course of action required to produce the desired outcome. The study employs a field experiment involving auditors from small and medium audit firms to evaluate internal control audit tasks. Using hierarchical regression analysis, the results indicate that auditors with high self-efficacy perform better audit judgments than those with low self-efficacy. The results also show the negative effects of task complexity on audit judgment performance. High self-efficacy contributes to better audit judgment performance when the tasks are simple. For complex tasks, however, high self-efficacy does not contribute to better audit judgment performance. This paper enhances the theoretical development of the concepts of audit judgment and decision-making by recognising the role of self-efficacy within the framework of social cognitive theory.

    Original languageEnglish
    Pages (from-to)29-52
    Number of pages24
    JournalAsian Academy of Management Journal of Accounting and Finance
    Volume7
    Issue number1
    Publication statusPublished - 2011

    Fingerprint

    Internal control
    Self-efficacy
    Task complexity
    Audit judgment
    Auditors
    Audit
    Judgment and decision making
    Social cognitive theory
    Regression analysis
    Field experiment
    Hierarchical regression
    Audit firms

    Keywords

    • Audit judgment performance
    • Self-efficacy
    • Social cognitive theory
    • Task complexity

    ASJC Scopus subject areas

    • Accounting
    • Finance

    Cite this

    Assessing the effects of self-efficacy and task complexity on internal control audit judgment. / Iskandar, Takiah Mohd; Sanusi, Zuraidah Mohd.

    In: Asian Academy of Management Journal of Accounting and Finance, Vol. 7, No. 1, 2011, p. 29-52.

    Research output: Contribution to journalArticle

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