Enhancing auditors' performance

The importance of motivational factors and the mediation effect of effort

Takiah Mohd Iskandar, Ria Nelly Sari, Zuraidah Mohd-Sanusi, Rita Anugerah

    Research output: Contribution to journalArticle

    6 Citations (Scopus)

    Abstract

    Purpose: The purpose of this study is to examine the mediating effect of effort on the relationship between both accountability pressure and self-efficacy, and auditors' performance. Design/methodology/approach: The paper uses a between-subjects experimental research design with accountability pressure manipulated randomly to two groups, accountable and non-accountable. Each participant is required to perform internal control tasks. Findings: Based on partial least square (PLS) analysis, results indicate that both variables, i.e. accountability pressure and self-efficacy, are positively related to audit judgment performance through the process of high level of effort. High self-efficacious participants who received accountability pressure would have high levels of effort, which in turn increase audit judgment performance. Research implications/limitations: This study provides further evidence on the effect of motivational factors on auditors' performance. Understanding the mediating role of some motivational variables is crucial in designing a continuous development program to enhance auditors' performance. The proposed framework of effort as a mediating variable is consistent with Libby and Lipe and Chang et al., who argue that accountability pressure and self-efficacy would cause individuals to increase their effort in order to perform better. Originality/value: The paper contributes to the literature on motivational factors that would explain the variability in audit judgments in coping with complex audit tasks.

    Original languageEnglish
    Pages (from-to)462-476
    Number of pages15
    JournalManagerial Auditing Journal
    Volume27
    Issue number5
    DOIs
    Publication statusPublished - May 2012

    Fingerprint

    Accountability
    Mediation effect
    Auditors
    Motivational factors
    Self-efficacy
    Audit judgment
    Audit
    Internal control
    Experimental research
    Mediating effect
    Design methodology
    Research design
    Partial least squares

    Keywords

    • Accountability pressure
    • Audit judgment
    • Auditing
    • Auditors' performance
    • Effort
    • Motivational factors
    • Performance management
    • Self-efficacy

    ASJC Scopus subject areas

    • Business, Management and Accounting(all)
    • Economics, Econometrics and Finance(all)
    • Organizational Behavior and Human Resource Management

    Cite this

    Enhancing auditors' performance : The importance of motivational factors and the mediation effect of effort. / Iskandar, Takiah Mohd; Sari, Ria Nelly; Mohd-Sanusi, Zuraidah; Anugerah, Rita.

    In: Managerial Auditing Journal, Vol. 27, No. 5, 05.2012, p. 462-476.

    Research output: Contribution to journalArticle

    Iskandar, Takiah Mohd ; Sari, Ria Nelly ; Mohd-Sanusi, Zuraidah ; Anugerah, Rita. / Enhancing auditors' performance : The importance of motivational factors and the mediation effect of effort. In: Managerial Auditing Journal. 2012 ; Vol. 27, No. 5. pp. 462-476.
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