IDEAS home Printed from https://ideas.repec.org/a/usm/journl/aamjaf00701_29-52.html
   My bibliography  Save this article

Assessing the Effects of Self-Efficacy and Task Complexity on Internal Contral Audit Judgement

Author

Listed:
  • Takiah Mohd Iskandar

    () (School of Accounting, Faculty of Economics and Management Universiti Kebangsaan Malaysia 43600 Bangi, Selangor, Malaysia)

  • Zuraidah Mohd Sanusi

    (Accounting Research Institute and Faculty of Accountancy Universiti Teknologi MARA 40450 Shah Alam, Selangor, Malaysia)

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.

Suggested Citation

  • Takiah Mohd Iskandar & Zuraidah Mohd Sanusi, 2011. "Assessing the Effects of Self-Efficacy and Task Complexity on Internal Contral Audit Judgement," Asian Academy of Management Journal of Accounting and Finance (AAMJAF), Penerbit Universiti Sains Malaysia, vol. 7(1), pages 29-52.
  • Handle: RePEc:usm:journl:aamjaf00701_29-52
    as

    Download full text from publisher

    File URL: http://web.usm.my/journal/aamjaf/vol7-1-2011/7-1-2.pdf
    Download Restriction: no

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Phua Lian Kee & Siti Nabiha Abd. Khalid & Chee Hong Kok & Adeline Lau & Cheng Chai Yu, 2013. "Internet Technologies Usage by Audit Firms in Malaysia," Asian Academy of Management Journal of Accounting and Finance (AAMJAF), Penerbit Universiti Sains Malaysia, vol. 9(1), pages 47-66.
    2. repec:eee:jaitra:v:63:y:2017:i:c:p:126-133 is not listed on IDEAS

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:usm:journl:aamjaf00701_29-52. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Journal Division, Penerbit Universiti Sains Malaysia). General contact details of provider: http://edirc.repec.org/data/aammmea.html .

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.