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

Takiah Mohd Iskandar () and Zuraidah Mohd Sanusi
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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

Asian Academy of Management Journal of Accounting and Finance (AAMJAF), 2011, vol. 7, issue 1, 29-52

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.

Keywords: Self-efficacy; task complexity; audit judgment performance; social cognitive theory (search for similar items in EconPapers)
Date: 2011
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