A matter of Motivation - The Effects of Risk Preference and Task Complexity on the Auditor’s Motivation

Haid Marco (), Graschitz Sabine and Heimerl Peter
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Haid Marco: Division for Management in Health and Sport Tourism, UMIT, Eduard-Wallnöfer-Zentrum 1, 6060Hall in Tirol, Austria
Graschitz Sabine: Department of Accounting, Auditing, and Taxation, University of Innsbruck, Universitätsstraße 15, 6020Innsbruck, Austria
Heimerl Peter: Division for Management in Health and Sport Tourism, UMIT, Eduard-Wallnöfer-Zentrum 1, 6060Hall in Tirol, Austria

WSB Journal of Business and Finance, 2019, vol. 53, issue 2, 1-14

Abstract: This article examines whether and how several audit-specific attributes influence auditor’s motivation. Following the literature, the research project focuses mainly on the impact of risk preference, task complexity and the liability situation in this issue. A 2x2 mixed-subjects case-based experiment was conducted to gain data for in-depth insights. In sum 209 master students with a major in accounting and auditing participated in the experiment. The results indicate that increased risk aversion leads to a higher observed task motivation. Regarding the task complexity, data analysis shows that increasing task complexity lowers auditor’s motivation. This study contributes to the stream of judgment and decision making literature and offers new insights in to the relationship and dependence of inherent auditor-specific factors.

Keywords: motivation; risk attitude; task complexity; information quality; liability limitation (search for similar items in EconPapers)
Date: 2019
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Persistent link: https://EconPapers.repec.org/RePEc:vrs:wsbjbf:v:53:y:2019:i:2:p:1-14:n:1001

DOI: 10.2478/wsbjbf-2019-0017

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