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A model of the effects of audit task complexity

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Cited by:

  1. Maureen Francis Mascha & Cathleen L. Miller, 2010. "The effects of task complexity and skill on over/under-estimation of internal control," Managerial Auditing Journal, Emerald Group Publishing, vol. 25(8), pages 734-755, September.
  2. Kerry A. Humphreys, 2023. "The balanced scorecard: Do managers need a strategy map when evaluating performance?," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(4), pages 4357-4373, December.
  3. Hamza Mohammad Alqudah & Noor Afza Amran & Haslinda Hassan, 2019. "Extrinsic Factors Influencing Internal Auditors’ Effectiveness in Jordanian Public Sector," Review of European Studies, Canadian Center of Science and Education, vol. 11(2), pages 1-67, December.
  4. Patrick Ifergan & Pierre-Laurent Bescos, 2010. "Les Facteurs Objectifs De La Complexité De La Tâche En Audit Légal," Post-Print hal-00477398, HAL.
  5. Andrew H. Newman & Ivo D. Tafkov & Flora Hailan Zhou, 2020. "The Effects of Incentive Scheme and Task Difficulty on Employees' Altruistic Behavior Outside the Firm†," Contemporary Accounting Research, John Wiley & Sons, vol. 37(3), pages 1512-1535, September.
  6. Parmod Chand & Michael White, 2006. "The Influence of Culture on Judgments of Accountants in Fiji," Australian Accounting Review, CPA Australia, vol. 16(40), pages 82-88, November.
  7. David T. Dearman & Michael D. Shields, 2005. "Avoiding Accounting Fixation: Determinants of Cognitive Adaptation to Differences in Accounting Method," Contemporary Accounting Research, John Wiley & Sons, vol. 22(2), pages 351-384, June.
  8. Christine Ohlert & Barbara Weißenberger, 2015. "Beating the base-rate fallacy: an experimental approach on the effectiveness of different information presentation formats," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 26(1), pages 51-80, April.
  9. Harmsen - van Hout, Marjolein J.W. & Dellaert, Benedict G.C. & Herings, P. Jean-Jacques, 2016. "Heuristic decision making in network linking," European Journal of Operational Research, Elsevier, vol. 251(1), pages 158-170.
  10. Rajni Mala & Parmod Chand, 2015. "Judgment and Decision‐Making Research in Auditing and Accounting: Future Research Implications of Person, Task, and Environment Perspective," Accounting Perspectives, John Wiley & Sons, vol. 14(1), pages 1-50, March.
  11. Anthony R. Bowrin & James King, 2010. "Time pressure, task complexity, and audit effectiveness," Managerial Auditing Journal, Emerald Group Publishing, vol. 25(2), pages 160-181, January.
  12. Cleston Alexandre dos Santos & Paulo Roberto da Cunha, 2021. "Effect of Trust between the Time Pressure and Complexity in Judging and Decision-Making in Auditing," RAC - Revista de Administração Contemporânea (Journal of Contemporary Administration), ANPAD - Associação Nacional de Pós-Graduação e Pesquisa em Administração, vol. 25(5), pages 200037-2000.
  13. Marco Haid & Sabine Graschitz & Peter Heimerl, 2019. "Error Reports in the Light of Error Management Climate, Task Complexity and Personnel Composition," International Journal of Business and Economic Sciences Applied Research (IJBESAR), International Hellenic University (IHU), Kavala Campus, Greece (formerly Eastern Macedonia and Thrace Institute of Technology - EMaTTech), vol. 12(3), pages 14-23, December.
  14. Carmona, Salvador & Iyer, Govind & Reckers, Philip M.J., 2014. "Performance evaluation bias: A comparative study on the role of financial fixation, similarity-to-self and likeability," Advances in accounting, Elsevier, vol. 30(1), pages 9-17.
  15. Hirst, Mark K. & Yetton, Philip W., 1999. "The effects of budget goals and task interdependence on the level of and variance in performance: a research note," Accounting, Organizations and Society, Elsevier, vol. 24(3), pages 205-216, April.
  16. Venkataraghavan Krishnaswamy & R. P. Sundarraj, 2017. "Organizational implications of a comprehensive approach for cloud-storage sourcing," Information Systems Frontiers, Springer, vol. 19(1), pages 57-73, February.
  17. Bonner, Sarah E. & Sprinkle, Geoffrey B., 2002. "The effects of monetary incentives on effort and task performance: theories, evidence, and a framework for research," Accounting, Organizations and Society, Elsevier, vol. 27(4-5), pages 303-345.
  18. Edgardo R. Bravo, 2015. "Determinantes del desempeño adaptativo en el contexto de sistemas de información," Working Papers 15-18, Centro de Investigación, Universidad del Pacífico.
  19. Jaehong Lee & Suyon Kim & Eunsoo Kim, 2022. "Environmental Responsibility, Social Responsibility, and Governance from the Perspective of Auditors," IJERPH, MDPI, vol. 19(19), pages 1-14, September.
  20. Petani, Fabio James & Ramirez, Carlos & Gendron, Yves, 2021. "Special issue on Digitalization, work, and professions," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 79(C).
  21. Žilvinas Martinaitis & Aleksandr Christenko & Jonas AntanaviÄ ius, 2021. "Upskilling, Deskilling or Polarisation? Evidence on Change in Skills in Europe," Work, Employment & Society, British Sociological Association, vol. 35(3), pages 451-469, June.
  22. Alissa, Walid & Capkun, Vedran & Jeanjean, Thomas & Suca, Nadja, 2014. "An empirical investigation of the impact of audit and auditor characteristics on auditor performance," Accounting, Organizations and Society, Elsevier, vol. 39(7), pages 495-510.
  23. Hun†Tong Tan & Karim Jamal, 2006. "Managing Perceptions of Technical Competence: How Well Do Auditors Know How Others View Them?," Contemporary Accounting Research, John Wiley & Sons, vol. 23(3), pages 761-787, September.
  24. Patrick Ifergan, 2011. "Interprétativisme et complexité des normes d'audit françaises," Post-Print hal-00650464, HAL.
  25. Harmsen - van Hout, M.J.W. & Dellaert, B.G.C. & Herings, P.J.J., 2008. "Behavorial effects in individual decisions of network formation," Research Memorandum 019, Maastricht University, Maastricht Research School of Economics of Technology and Organization (METEOR).
  26. Cardinaels, Eddy, 2008. "The interplay between cost accounting knowledge and presentation formats in cost-based decision-making," Accounting, Organizations and Society, Elsevier, vol. 33(6), pages 582-602, August.
  27. Arnold, Markus C. & Gillenkirch, Robert M., 2015. "Using negotiated budgets for planning and performance evaluation: An experimental study," Accounting, Organizations and Society, Elsevier, vol. 43(C), pages 1-16.
  28. Brooke Beyer & Binod Guragai & Eric T. Rapley, 2021. "Discontinued operations and analyst forecast accuracy," Review of Quantitative Finance and Accounting, Springer, vol. 57(2), pages 595-627, August.
  29. Mala, Rajni & Chand, Parmod, 2014. "Impacts of Additional Guidance Provided on International Financial Reporting Standards on the Judgments of Accountants," The International Journal of Accounting, Elsevier, vol. 49(2), pages 263-288.
  30. O'Donnell, Ed. & Koch, Bruce & Boone, Jeff, 2005. "The influence of domain knowledge and task complexity on tax professionals' compliance recommendations," Accounting, Organizations and Society, Elsevier, vol. 30(2), pages 145-165, February.
  31. Khim Ong Kelly, 2007. "Feedback and Incentives on Nonfinancial Value Drivers: Effects on Managerial Decision Making," Contemporary Accounting Research, John Wiley & Sons, vol. 24(2), pages 523-556, June.
  32. Pongpattrachai, Dichapong & Cragg, Paul & Fisher, Richard, 2014. "IT infusion within the audit process: Spreadsheet use in small audit firms," International Journal of Accounting Information Systems, Elsevier, vol. 15(1), pages 26-46.
  33. Gediminas Adomavicius & Shawn P. Curley & Alok Gupta & Pallab Sanyal, 2020. "How Decision Complexity Affects Outcomes in Combinatorial Auctions," Production and Operations Management, Production and Operations Management Society, vol. 29(11), pages 2579-2600, November.
  34. Trotman, Ken T. & Bauer, Tim D. & Humphreys, Kerry A., 2015. "Group judgment and decision making in auditing: Past and future research," Accounting, Organizations and Society, Elsevier, vol. 47(C), pages 56-72.
  35. Sarowar Hossain & Larelle Chapple & Gary S. Monroe, 2018. "Does auditor gender affect issuing going‐concern decisions for financially distressed clients?," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 58(4), pages 1027-1061, December.
  36. Leung, Patrick W. & Trotman, Ken T., 2005. "The effects of feedback type on auditor judgment performance for configural and non-configural tasks," Accounting, Organizations and Society, Elsevier, vol. 30(6), pages 537-553, August.
  37. Solomon, Ira & Trotman, Ken T., 2003. "Experimental judgment and decision research in auditing: the first 25 years of AOS," Accounting, Organizations and Society, Elsevier, vol. 28(4), pages 395-412, May.
  38. Laitinen, Erkki K. & Laitinen, Teija, 2015. "A probability tree model of audit quality," European Journal of Operational Research, Elsevier, vol. 243(2), pages 665-677.
  39. Wen-Ching Chang & Yahn-Shir Chen & Ling-Tai Lynette Chou & Chia-Hui Ko, 2016. "Audit Partner Disciplinary Actions and Financial Restatements," Abacus, Accounting Foundation, University of Sydney, vol. 52(2), pages 286-318, June.
  40. Dilla, William N. & Raschke, Robyn L., 2015. "Data visualization for fraud detection: Practice implications and a call for future research," International Journal of Accounting Information Systems, Elsevier, vol. 16(C), pages 1-22.
  41. Tuttle, Brad & Burton, F. Greg, 1999. "The effects of a modest incentive on information overload in an investment analysis task," Accounting, Organizations and Society, Elsevier, vol. 24(8), pages 673-687, November.
  42. Mauldin, Elaine G. & Ruchala, Linda V., 1999. "Towards a meta-theory of accounting information systems," Accounting, Organizations and Society, Elsevier, vol. 24(4), pages 317-331, May.
  43. Takiah Mohd Iskandar & Ria Nelly Sari & Zuraidah Mohd-Sanusi & Rita Anugerah, 2012. "Enhancing auditors' performance: The importance of motivational factors and the mediation effect of effort," Managerial Auditing Journal, Emerald Group Publishing, vol. 27(5), pages 462-476, May.
  44. Bamber, E. Michael & Ramsay, Robert J. & Tubbs, Richard M., 1997. "An examination of the descriptive validity of the belief-adjustment model and alternative attitudes to evidence in auditing," Accounting, Organizations and Society, Elsevier, vol. 22(3-4), pages 249-268.
  45. Robert M. Gillenkirch & Achim Hendriks & Susanne A. Welker, 2014. "Effects of Executive Compensation Complexity on Investor Behaviour in an Experimental Stock Market," European Accounting Review, Taylor & Francis Journals, vol. 23(4), pages 625-645, December.
  46. Hendrik Stouten & Andreas Größler, 2017. "Task Complexity in Individual Stock Control Tasks for Laboratory Experiments on Human Understanding of Dynamic Systems," Systems Research and Behavioral Science, Wiley Blackwell, vol. 34(1), pages 62-77, January.
  47. Simnett, Roger, 1996. "The effect of information selection, information processing and task complexity on predictive accuracy of auditors," Accounting, Organizations and Society, Elsevier, vol. 21(7-8), pages 699-719.
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