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| Author: | Tan, H.-T. Ng, T. B.-P. Mak, B. W.-Y. |
| Title: | The Effects of Task Complexity on Auditors' Performance: The Impact of Accountability and Knowledge |
| Journal: | Auditing
2002 : SEP, VOL. 21:2, p. 81-96 |
| Index terms: | AUDITORS PERFORMANCE APPRAISAL KNOWLEDGE ACCOUNTABILITY |
| Language: | eng |
| Abstract: | This study delineates conditions under which performance is adversely affected by task complexity and reports-related empirical evidence. Specifically, it examines the moderating roles of both accountability and knowledge on the relation between task complexity and auditors' performance. Based on a reanalysis of the data from Tan and Kao (1999), the results indicate that accountability and knowledge jointly moderate the relation between task complexity and performance. Results show that performance declines with increasing complexity only under combinations of low knowledge and high accountability, or low accountability and high knowledge. |
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