Template-Type: ReDIF-Article 1.0
Author-Name: Takiah Mohd Iskandar
Author-Workplace-Name: School of Accounting, Faculty of Economics and Management 
Universiti Kebangsaan Malaysia 43600 Bangi, Selangor, Malaysia 
Author-Email: takiah@ukm.my
Author-Name: Zuraidah Mohd Sanusi
Author-Workplace-Name: Accounting Research Institute and Faculty of Accountancy Universiti Teknologi MARA 40450 Shah Alam, Selangor, Malaysia
Title: Assessing the Effects of Self-Efficacy and Task Complexity on Internal Contral Audit Judgement
Abstract: This study examines the effects of self-efficacy and task complexity on audit judgment performance. Self-efficacy refers to the belief that a person has the capacity to organise and execute the course of action required to produce the desired outcome. The study employs a field experiment involving auditors from small and medium audit firms to evaluate internal control audit tasks. Using hierarchical regression analysis, the results indicate that auditors with high self-efficacy perform better audit judgments than those with low self-efficacy. The results also show the negative effects of task complexity on audit judgment performance. High self-efficacy contributes to better audit judgment performance when the tasks are simple. For complex tasks, however, high self-efficacy does not contribute to better audit judgment performance. This paper enhances the theoretical development of the concepts of audit judgment and decision-making by recognising the role of self-efficacy within the framework of social cognitive theory.
Classification-JEL: 
Keywords: Self-efficacy, task complexity, audit judgment performance, social cognitive theory
Journal: Asian Academy of Management Journal of Accounting and Finance
Pages: 29-52
Volume: 7
Issue: 1
Year: 2011
File-URL:http://web.usm.my/journal/aamjaf/vol 7-1-2011/7-1-2.pdf
File-Format: Application/pdf
Handle: RePEc:usm:journl:aamjaf00701_29-52