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Accountability effects on auditors' performance: The influence of knowledge, problem-solving ability, and task complexity

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  • Tan, HT
  • Kao, A

Abstract

No abstract is available for this item.

Suggested Citation

  • Tan, HT & Kao, A, 1999. "Accountability effects on auditors' performance: The influence of knowledge, problem-solving ability, and task complexity," Journal of Accounting Research, Wiley Blackwell, vol. 37(1), pages 209-223.
    • Handle: RePEc:bla:joares:v:37:y:1999:i:1:p:209-223
    DOI: http://hdl.handle.net/10.2307/2491404
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    Citations

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    Cited by:

    1. Havelka, Douglas & Merhout, Jeffrey W., 2013. "Internal information technology audit process quality: Theory development using structured group processes," International Journal of Accounting Information Systems, Elsevier, vol. 14(3), pages 165-192.
    2. Sweeney, John T. & Suh, Ik Seon & Dalton, Kenneth C. & Meljem, Sylvia, 2017. "Are workpaper reviews preparer-specific?," The British Accounting Review, Elsevier, vol. 49(6), pages 560-577.
    3. Wen-Ching Chang & Yahn-Shir Chen & Ling-Tai Lynette Chou & Chia-Hui Ko, 2016. "Audit Partner Disciplinary Actions and Financial Restatements," Abacus, Accounting Foundation, University of Sydney, vol. 52(2), pages 286-318, June.
    4. David T. Dearman & Michael D. Shields, 2005. "Avoiding Accounting Fixation: Determinants of Cognitive Adaptation to Differences in Accounting Method," Contemporary Accounting Research, John Wiley & Sons, vol. 22(2), pages 351-384, June.
    5. Abdullah Al Mamun & Mohamed Dahlan Ibrahim & Mohd Nor Hakimin Bin Yusoff & Syed Ali Fazal, 2018. "Entrepreneurial Leadership, Performance, and Sustainability of Micro-Enterprises in Malaysia," Sustainability, MDPI, vol. 10(5), pages 1-23, May.
    6. Odette M. Pinto, 2015. "Effects of Advice on Effectiveness and Efficiency of Tax Planning Tasks," Accounting Perspectives, John Wiley & Sons, vol. 14(4), pages 307-329, December.
    7. Lau, Yeng Wai, 2014. "Aggregated or disaggregated information first?," Journal of Business Research, Elsevier, vol. 67(11), pages 2376-2384.
    8. Agbejule, Adebayo & Saarikoski, Lotta, 2006. "The effect of cost management knowledge on the relationship between budgetary participation and managerial performance," The British Accounting Review, Elsevier, vol. 38(4), pages 427-440.
    9. Stoel, Dale & Havelka, Douglas & Merhout, Jeffrey W., 2012. "An analysis of attributes that impact information technology audit quality: A study of IT and financial audit practitioners," International Journal of Accounting Information Systems, Elsevier, vol. 13(1), pages 60-79.
    10. Patrick Ifergan, 2011. "Interprétativisme et complexité des normes d'audit françaises," Post-Print hal-00650464, HAL.
    11. Koch, Christopher & Weber, Martin & Wüstemann, Jens, 2007. "Can Auditors Be Independent? - Experimental Evidence," Sonderforschungsbereich 504 Publications 07-59, Sonderforschungsbereich 504, Universität Mannheim;Sonderforschungsbereich 504, University of Mannheim.
    12. Trotman, Ken T. & Bauer, Tim D. & Humphreys, Kerry A., 2015. "Group judgment and decision making in auditing: Past and future research," Accounting, Organizations and Society, Elsevier, vol. 47(C), pages 56-72.
    13. Rajni Mala & Parmod Chand, 2015. "Judgment and Decision‐Making Research in Auditing and Accounting: Future Research Implications of Person, Task, and Environment Perspective," Accounting Perspectives, John Wiley & Sons, vol. 14(1), pages 1-50, March.
    14. Marija Aleksovska & Thomas Schillemans & Stephan Grimmelikhuijsen, 2019. "Lessons from five decades of experimental and behavioral research on accountability: A systematic literature review," Journal of Behavioral Public Administration, Center for Experimental and Behavioral Public Administration, vol. 2(2).
    15. Samson, Kelly & Bhanugopan, Ramudu, 2022. "Strategic human capital analytics and organisation performance: The mediating effects of managerial decision-making," Journal of Business Research, Elsevier, vol. 144(C), pages 637-649.
    16. DeZoort, Todd & Harrison, Paul & Taylor, Mark, 2006. "Accountability and auditors' materiality judgments: The effects of differential pressure strength on conservatism, variability, and effort," Accounting, Organizations and Society, Elsevier, vol. 31(4-5), pages 373-390.
    17. Patrick Ifergan & Pierre-Laurent Bescos, 2010. "Les Facteurs Objectifs De La Complexité De La Tâche En Audit Légal," Post-Print hal-00477398, HAL.
    18. Monte Wynder, 2007. "The Interaction Between Domain-Relevant Knowledge and Control System Design on Creativity," Australian Journal of Management, Australian School of Business, vol. 32(1), pages 135-152, June.
    19. Cardinaels, Eddy, 2008. "The interplay between cost accounting knowledge and presentation formats in cost-based decision-making," Accounting, Organizations and Society, Elsevier, vol. 33(6), pages 582-602, August.
    20. Chang, Wen-Ching & Chen, Jui-Pin, 2020. "Auditor sanction and reputation damage: Evidence from changes in non-client-company directorships," The British Accounting Review, Elsevier, vol. 52(3).
    21. Alissa, Walid & Capkun, Vedran & Jeanjean, Thomas & Suca, Nadja, 2014. "An empirical investigation of the impact of audit and auditor characteristics on auditor performance," Accounting, Organizations and Society, Elsevier, vol. 39(7), pages 495-510.
    22. Hun†Tong Tan & Karim Jamal, 2006. "Managing Perceptions of Technical Competence: How Well Do Auditors Know How Others View Them?," Contemporary Accounting Research, John Wiley & Sons, vol. 23(3), pages 761-787, September.
    23. O'Donnell, Ed. & Koch, Bruce & Boone, Jeff, 2005. "The influence of domain knowledge and task complexity on tax professionals' compliance recommendations," Accounting, Organizations and Society, Elsevier, vol. 30(2), pages 145-165, February.

    More about this item

    Keywords

    Auditing; Knowledge; Problem-Solving Ability; Task Complexity;
    All these keywords.

    JEL classification:

    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • D83 - Microeconomics - - Information, Knowledge, and Uncertainty - - - Search; Learning; Information and Knowledge; Communication; Belief; Unawareness
    • D80 - Microeconomics - - Information, Knowledge, and Uncertainty - - - General

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