A MODEL OF THE EFFECTS OF AUDIT TASK COMPLEXITY

被引：174

作者：

BONNER, SE

机构：

[1] University of Southern California, Los Angeles

来源：

ACCOUNTING ORGANIZATIONS AND SOCIETY | 1994年 / 19卷 / 03期

关键词：

D O I：

10.1016/0361-3682(94)90033-7

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

A model is proposed for examining the effects of audit task complexity on audit judgment performance. The model is developed from a review of literatures in accounting, management, and psychology. Seven testable propositions are derived. Using the model, previous audit judgment research on ratio analysis and going-concern evaluations is reanalyzed to examine the relation between task complexity and judgment performance, while controlling for the possible interactive effects of skill. For these tasks, increases in (task complexity/skill) are related to decreases in judgment performance. However, for the ratio analysis task, this relation is driven primarily by skill.

引用

页码：213 / 234

页数：22

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