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
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.