Determinants of judgment performance in accounting settings: Ability, knowledge, motivation, and environment

Libby, Robert; Luft, Joan L.

doi:10.1016/0361-3682(93)90040-d

Cited by 559 publications

(338 citation statements)

References 26 publications

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“…we contribute to the individual-differences literature in demonstrating the importance of ethical development for predicting technical and work performance; (b) our findings echo previous research (e.g., Hunton et al 2000;Libby & Luft 1993;Schmidt & Hunter, 2004) regarding the mediating role of knowledge in predicting work performance.…”

Section: Discussionsupporting

confidence: 85%

“…As noted by Schmidt and Hunter (2004, p. 170), "the major mediating link between GMA and job performance is job knowledge" (see also Hunton, Wier, & Stone 2000;Libby & Luft, 1993). It is important to note that the specified exogenous variables (e.g., personality, ethical development) should correlate both with the endogenous variables (i.e., technical performance) and with the dependent variable (i.e., work performance) for mediation to be shown.…”

Section: H2: Technical Performance Positively Predicts Work Performancementioning

confidence: 99%

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Incremental validity and indirect effect of ethical development on work performance

Lee

Stettler

Antonakis

2011

Personality and Individual Differences

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INCREMENTAL VALIDITY AND INDIRECT EFFECT OF ETHICAL DEVELOPMENT ON WORK PERFORMANCEWe modeled work performance as outcomes of individual-differences mediated by technical performance. Beyond the "usual suspects" (e.g., general mental ability, and personality), we also measured the ethical development of participants (n = 460). We surmised that ethical development--which has not been extensively studied as a predictor of work performance while controlling for established predictors--captures unique variance in both technical and work performance. Results demonstrated incremental validity for ethical development in predicting technical performance, which in turn predicted work performance. The indirect effect of ethical development was significant too. Our results highlight the importance of process models of performance, which include proximal as well as distal individual differences.

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Section: Discussionsupporting

confidence: 85%

Section: H2: Technical Performance Positively Predicts Work Performancementioning

confidence: 99%

Incremental validity and indirect effect of ethical development on work performance

Lee

Stettler

Antonakis

2011

Personality and Individual Differences

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“…In audit literature, previous studies describe the TA structure as a transactional base search process that follows a bottom-up, linear thinking style to form a mental model about the client"s system (Koonce et al, 1993;Libby & Luft, 1993;Choy & King, 2005). The mental model is constructed through a "detail-type" cognitive thinking style structure that begins by diagnosing the problem that appears in the transactional level and goes on to search for a possible cause for these problems.…”

Section: Mental Model For Tamentioning

confidence: 99%

Audit Structure, Time Pressure and Judgment Accuracy: A Comparison between Strategic System Audit and Traditional Audit

Abuaddous¹,

Hanefah²,

Laili³

2015

IJEF

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The development of audit practice is a continuous process. The strategic system audit (SSA) method is a quite recent audit procedure that represents a complete shift from old audit techniques as it relies on assessing the client"s business risk using a top-down rather than a bottom-up (traditional) approach. Previous studies focused on the effectiveness of SSA in performing audit. In addition, previous studies did not rule out the role of auditors" experience in an experimental procedure that compares between the two methods. Moreover, the effect of time pressure on auditors" "JDM" effectiveness under Traditional Audit (TA) and SSA during the orientation phase is still lacking in the literature. Using expert auditors as a benchmark and 81 master degree students, a2x2 factorial design experiment and a Mann-Whitney U test show that auditors under SSA method issue a more effective audit assessment than under TA in the absence or presence of time pressure.

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“…Several other factors identified as also influencing professional judgement are: the degree of audit firm structure (McDaniel, 1990), audit firm procedures ( (Morris & Nichols, 1988); the existence of decision aids (Ashton, 1990); inputs from specialists or colleagues (Libby & Luft, 1993); nature and quality of feedback available (Ashton, 1991) and the nature of the task itself (Abdolmohammadi & Wright, 1987). In addition, the professional judgement process is affected by facts and data, the people involved; the standards, rules and procedures (Gibbins & Mason, 1988).…”

Section: The Use Of Professional Judgement May Become Even More Impormentioning

confidence: 99%

The consideration of environmental matters in the audit of financial reports

Chiang¹

2010

Journal of Accounting &Amp; Organizational Change

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Determinants of judgment performance in accounting settings: Ability, knowledge, motivation, and environment

Cited by 559 publications

References 26 publications

Incremental validity and indirect effect of ethical development on work performance

Incremental validity and indirect effect of ethical development on work performance

Audit Structure, Time Pressure and Judgment Accuracy: A Comparison between Strategic System Audit and Traditional Audit

The consideration of environmental matters in the audit of financial reports

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