The effects of review form and task complexity on auditor performance

Duh, Rong‐Ruey; Kuo, Li‐Chun; Yan, Jia-Ciou

doi:10.1080/16081625.2017.1346479

Cited by 5 publications

(4 citation statements)

References 51 publications

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“…This is significant because being motivated to complete the task well often involves being more sceptical. Duh et al (2018) find evidence that in the right circumstances, the mere act of telling auditors that managers would later review their work in a face-to-face meeting, as opposed to doing so via email, is enough to motive improved performance. That being said, Brazel et al (2016) warn that auditors may forgo sceptical behaviour if they are not reasonably certain that those activities will result in detection.…”

Section: Medar 312mentioning

confidence: 99%

The moderating effect of culture on the relationship between accountability and professional scepticism

Endrawes

Leong

Matawie

2021

MEDAR

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Purpose This study aims to examine whether accountability and culture have an impact on auditors’ professional scepticism. It also examines whether culture moderates the effect of accountability on auditors’ professional scepticism. Design/methodology/approach Three of the Big 4 firms in Australia and Egypt participated in an audit judgement experiment, which required them to indicate their beliefs about the risk of fraud and error at the planning stage of a hypothetical audit and evaluate the truthfulness of explanations provided by the client management. The authors examined whether their professional scepticism was influenced by accountability. Findings The results indicate professional scepticism differs significantly between cultures in some situations. The fact that culture influences scepticism suggests that even when auditors use the same standards (such as ISA 240 and ISA 600), they are likely to be applied inconsistently, even within the same firm. The authors, therefore, recommend that international bodies issue additional guidance on cultural values and consider these cultural differences when designing or adopting auditing standards. Originality/value To the best of the authors’ knowledge, this is the first study that examines whether culture moderates the impact of accountability on auditors’ professional scepticism using Egyptian and Australian (Middle Eastern and Western) auditors. Prior literature suggests that individuals subject to accountability pressure increase their cognitive effort and vigilance to detect fraud and error. As the authors find evidence that culture moderates accountability pressure and as accountability affects scepticism, they add to the literature suggesting that culture can influence professional scepticism.

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Section: Medar 312mentioning

confidence: 99%

The moderating effect of culture on the relationship between accountability and professional scepticism

Endrawes

Leong

Matawie

2021

MEDAR

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“…Unstructured task conditions will also result in a decrease in detecting errors, looking for causes of errors, and providing opinions which will later be able to reduce auditor performance. The previous results of previous research indicate that task complexity has a negative and significant effect on auditor performance (Alissa et al, 2014;Duh et al, 2018;Mohd Sanusi et al, 2018).…”

Section: Resultsmentioning

confidence: 81%

The Emotional Quotient Competence and Tri Hita Karana Culture Moderating the Influence of Task Complexity towards the Auditor Performance

I Komang,

Sujana,

Werastuti

2023

IJSSB

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Challenges in auditor performance with increasing task complexity result in a decrease in the quality of auditor performance. The research aimed at proofing the emotional quotient competence and Tri Hita Karana culture in moderating the influence of task complexity on auditor performance. The population of this research was the auditor at the Public Accountant Office in Bali. The sample was chosen using a purposive sampling technique. The data analysis used SEM-PLS (Structural Equation Modeling-Partial Least Square) assisted by the software SmartPLS Version 3. The result of the research shows that the complexity of the task influences negatively significant towards the auditor's performance. The task complexity influences dominantly towards the auditor's performance. The emotional quotient influences positively significant towards the auditor's performance. The culture of Tri Hita Karana influences positively significant towards the auditor performance. The emotional quotient significantly moderates the complex influences of tasks on the auditor's performance. More specifically, the emotional quotient weakens the negative influence of task complexity on auditor performance. The culture of Tri Hita Karana significantly moderates the influence of task complexity on auditor performance. Specifically, the culture of Tri Hita Karana weakens the negative influence of task complexity on auditor performance. The implication of this study is the importance of improving emotional intelligence skills and the implementation of Tri Hita Karana culture as supporting factors to improve auditor performance in facing task complexity.

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“…Based on prior studies, there are many factors can influence the tax auditors' performance. For an example, integrity (Bataineh, 2020;Fadillah et al, 2020), auditors' effort (Alissa et al, 2014), task complexity (Alhadi & Nugrahanto, 2021;Alissa et al, 2014;Duh et al, 2017) and working experience (Alissa et al, 2014;Fadly et al, 2018;Nehme et al, 2020) and knowledge and skills (Ahmad et al (2019). However, the results and findings from prior studies are contradictory and provide inconsistent results.…”

Section: Literature Reviewmentioning

confidence: 99%

Exploratory Factor Analysis for Items Measuring of The Tax Auditors’ Performance

Ahmad,

Mustapha,

Yusri

et al. 2024

e-JPI

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Tax auditors play an essential role in tax audits to ensure governments can overcome non-tax compliance issues and protect tax revenues for the nation. Tax auditors are expected to perform their tasks efficiently and effectively in examining the taxpayer’s declaration. The tax auditors' performance determines the success of tax audit implementation. Several factors can influence the tax auditors’ performance, including auditors’ effort, professional skepticism and task complexity. Therefore, this study aims to develop a valid and reliable research instrument to measure tax auditors’ performance using the Exploratory Factor Analysis and internal reliability test (Cronbach’s Alpha). A total of 100 tax auditors from the Inland Revenue Board of Malaysia and the Royal Malaysian Customs Department were selected as respondents to participate in this study. The data was collected using the online Google Forms with 5 Likert scales and was analysed using IBM-SPSS Version 27. The results show that out of 34 developed items, only 30 remained as constructed items. The remaining items were deleted due to the low loading factor of less than 0.40. Thus, this study validated the research instrument to proceed with the Confirmatory Factor Analysis (CFA) in the following step using the validated research instrument.

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The effects of review form and task complexity on auditor performance

Cited by 5 publications

References 51 publications

The moderating effect of culture on the relationship between accountability and professional scepticism

The moderating effect of culture on the relationship between accountability and professional scepticism

The Emotional Quotient Competence and Tri Hita Karana Culture Moderating the Influence of Task Complexity towards the Auditor Performance

Exploratory Factor Analysis for Items Measuring of The Tax Auditors’ Performance

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