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

Listed author(s):
  • 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)

Registered author(s):

    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.

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    Article provided by Penerbit Universiti Sains Malaysia in its journal Asian Academy of Management Journal of Accounting and Finance.

    Volume (Year): 7 (2011)
    Issue (Month): 1 ()
    Pages: 29-52

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    Handle: RePEc:usm:journl:aamjaf00701_29-52
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