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The effects of review form and task complexity on auditor performance

Author

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  • Rong-Ruey Duh
  • Li-Chun Kuo
  • Jia-Ciou Yan

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.

Suggested Citation

  • Rong-Ruey Duh & Li-Chun Kuo & Jia-Ciou Yan, 2018. "The effects of review form and task complexity on auditor performance," Asia-Pacific Journal of Accounting & Economics, Taylor & Francis Journals, vol. 25(3-4), pages 449-462, May.
    • Handle: RePEc:taf:raaexx:v:25:y:2018:i:3-4:p:449-462
    DOI: 10.1080/16081625.2017.1346479
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