The effects of review form and task complexity on auditor performance

Rong-Ruey Duh, Li-Chun Kuo and Jia-Ciou Yan

Asia-Pacific Journal of Accounting & Economics, 2018, vol. 25, issue 3-4, 449-462

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.

Date: 2018
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DOI: 10.1080/16081625.2017.1346479

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Asia-Pacific Journal of Accounting & Economics is currently edited by Yin-Wong Cheung, Hong Hwang, Jeong-Bon Kim, Shu-Hsing Li and Suresh Radhakrishnan

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