Effects of goal orientation and task complexity on audit judgment performance / Zuraidah Mohd Sanusi, Takiah Mohd Iskandar and June M. L. Poon
This study examined the predictive effects of goal orientation and task complexity on audit judgment performance. We hypothesized that (a) learning goal orientation would relate positively with audit judgment performance (b) performance-avoidance goal orientation and task complexity would relate...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
UPENA
2007
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| Subjects: | |
| Online Access: | https://ir.uitm.edu.my/id/eprint/4197/ |
| _version_ | 1848802745950142464 |
|---|---|
| author | Mohd Sanusi, Zuraidah Mohd Iskandar, Takiah M. L. Poon, June |
| author_facet | Mohd Sanusi, Zuraidah Mohd Iskandar, Takiah M. L. Poon, June |
| author_sort | Mohd Sanusi, Zuraidah |
| building | UiTM Institutional Repository |
| collection | Online Access |
| description | This study examined the predictive effects of goal orientation and task complexity
on audit judgment performance. We hypothesized that (a) learning goal
orientation would relate positively with audit judgment performance (b)
performance-avoidance goal orientation and task complexity would relate
negatively with audit judgment performance, and (c) performance-approach
goal orientation would interact with task complexity to predict audit judgment
performance. Auditors from small-sized and medium-sized audit firms (N = 168)
participated in our field study by performing an internal control audit task and
completing a questionnaire. Hierarchical regression results indicated that
learning goal orientation, performance-avoidance goal orientation, and task
complexity related to audit judgment performance in the predicted direction In
addition, performance-approach goal orientation interacted with task
complexity such that performance-approach goal orientation related positively
to audit judgment performance among auditors who performed a low-complexity
task but not among those who performed a high-complexity task. |
| first_indexed | 2025-11-14T21:28:14Z |
| format | Article |
| id | uitm-4197 |
| institution | Universiti Teknologi MARA |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-14T21:28:14Z |
| publishDate | 2007 |
| publisher | UPENA |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | uitm-41972023-05-09T09:32:15Z https://ir.uitm.edu.my/id/eprint/4197/ Effects of goal orientation and task complexity on audit judgment performance / Zuraidah Mohd Sanusi, Takiah Mohd Iskandar and June M. L. Poon Mohd Sanusi, Zuraidah Mohd Iskandar, Takiah M. L. Poon, June Periodicals. Societies. Serials This study examined the predictive effects of goal orientation and task complexity on audit judgment performance. We hypothesized that (a) learning goal orientation would relate positively with audit judgment performance (b) performance-avoidance goal orientation and task complexity would relate negatively with audit judgment performance, and (c) performance-approach goal orientation would interact with task complexity to predict audit judgment performance. Auditors from small-sized and medium-sized audit firms (N = 168) participated in our field study by performing an internal control audit task and completing a questionnaire. Hierarchical regression results indicated that learning goal orientation, performance-avoidance goal orientation, and task complexity related to audit judgment performance in the predicted direction In addition, performance-approach goal orientation interacted with task complexity such that performance-approach goal orientation related positively to audit judgment performance among auditors who performed a low-complexity task but not among those who performed a high-complexity task. UPENA 2007 Article NonPeerReviewed text en https://ir.uitm.edu.my/id/eprint/4197/2/4197.pdf Mohd Sanusi, Zuraidah and Mohd Iskandar, Takiah and M. L. Poon, June (2007) Effects of goal orientation and task complexity on audit judgment performance / Zuraidah Mohd Sanusi, Takiah Mohd Iskandar and June M. L. Poon. (2007) |
| spellingShingle | Periodicals. Societies. Serials Mohd Sanusi, Zuraidah Mohd Iskandar, Takiah M. L. Poon, June Effects of goal orientation and task complexity on audit judgment performance / Zuraidah Mohd Sanusi, Takiah Mohd Iskandar and June M. L. Poon |
| title | Effects of goal orientation and task complexity on audit judgment performance / Zuraidah Mohd Sanusi, Takiah Mohd Iskandar and June M. L. Poon |
| title_full | Effects of goal orientation and task complexity on audit judgment performance / Zuraidah Mohd Sanusi, Takiah Mohd Iskandar and June M. L. Poon |
| title_fullStr | Effects of goal orientation and task complexity on audit judgment performance / Zuraidah Mohd Sanusi, Takiah Mohd Iskandar and June M. L. Poon |
| title_full_unstemmed | Effects of goal orientation and task complexity on audit judgment performance / Zuraidah Mohd Sanusi, Takiah Mohd Iskandar and June M. L. Poon |
| title_short | Effects of goal orientation and task complexity on audit judgment performance / Zuraidah Mohd Sanusi, Takiah Mohd Iskandar and June M. L. Poon |
| title_sort | effects of goal orientation and task complexity on audit judgment performance / zuraidah mohd sanusi, takiah mohd iskandar and june m. l. poon |
| topic | Periodicals. Societies. Serials |
| url | https://ir.uitm.edu.my/id/eprint/4197/ |