Effects of goal orientation, self-efficacy and task complexity on the audit judgement performance of Malaysian auditors

Zuraidah Mohd Sanusi, Takiah Mohd Iskandar, Gary S. Monroe, Norman Mohd Saleh

Research output: Contribution to journalArticle

2 Citations (Scopus)

Abstract

Purpose: The purpose of this paper is to examine the effects of self-efficacy, goal orientation and task complexity on audit judgement performance in correctly linking audit procedures to audit objectives and types of misstatements. Design/methodology/approach: The authors conducted an experiment audit with 154 auditors from small and medium audit firms in Malaysia as participants. The experimental task required them to link audit procedures to audit objectives and types of misstatements. Findings: For sample of auditors from small and medium audit firms in Malaysia, the authors found that learning goal orientation has a stronger effect on audit judgement performance than performance-approach and performance-avoidance goal orientations. Self-efficacy mediates the effect of goal orientation when an audit task is less complex compared to when the task is more complex. Research limitations/implications: These results highlight the importance of social cognitive factors in explaining variations in audit judgement performance for audit judgement tasks with different levels of complexity. Originality/value: The incorporation of individual psychological differences as explanatory variables in audit judgement studies may lead to a better understanding of auditors’ judgement and decision-making processes in small and medium audit firms located in developing economies.

Original languageEnglish
Pages (from-to)75-95
Number of pages21
JournalAccounting, Auditing and Accountability Journal
Volume31
Issue number1
DOIs
Publication statusPublished - 1 Jan 2018

Fingerprint

Self-efficacy
Task complexity
Audit judgment
Auditors
Goal orientation
Audit
Audit firms
Malaysia
Developing economies
Factors
Avoidance
Psychological
Auditor judgment
Experiment
Decision-making process
Design methodology
Judgment and decision making

Keywords

  • Audit judgement performance
  • Financial misstatement
  • Goal orientation
  • Self-efficacy
  • Social cognitive theory

ASJC Scopus subject areas

  • Accounting
  • Economics, Econometrics and Finance (miscellaneous)

Cite this

Effects of goal orientation, self-efficacy and task complexity on the audit judgement performance of Malaysian auditors. / Mohd Sanusi, Zuraidah; Iskandar, Takiah Mohd; Monroe, Gary S.; Mohd Saleh, Norman.

In: Accounting, Auditing and Accountability Journal, Vol. 31, No. 1, 01.01.2018, p. 75-95.

Research output: Contribution to journalArticle

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