[Home ] [Archive]   [ فارسی ]  
:: Main :: About :: Current Issue :: Archive :: Search :: Submit :: Contact ::
Main Menu
Home::
Journal Information::
Editorial Board ::
Articles archive::
Publication Ethics::
For Authors::
Peer Review Process::
Registration::
Site Facilities::
Contact us::
::
Search in website

Advanced Search
..
Receive site information
Enter your Email in the following box to receive the site news and information.
..
:: Volume 4, Issue 8 (2-2020) ::
aapc 2020, 4(8): 243-279 Back to browse issues page
Impact of job depletion on performance in performing audit complex tasks
Shokrollah Khajavi 1, Tabandeh Salahi2
1- Professor of Accounting Department, Shiraz University of Shiraz, Shiraz, Iran(Corresponding author), , shkajavi@rose.shirazu.ac.ir
2- Ph.D. student of Shiraz University and lecturer of Accounting Department, Higher Education Center of Baft, Shahid Bahonar University of Kerman(ta.salehi@uk.ac.ir)
Abstract:   (6256 Views)
Auditing as an independent professional has a major responsibility for validating financial statements to users of financial information. On the other hand, auditors work in a depletion environment.The purpose of this paper is to examine the effect of job depletion on the performance in performing audit complex tasks. Also the mediates role of the effortful processing variable in the relationship between professional skepticism and professional identity and their performance is also examined.To investigate this effect, the experimental method used. To test the research hypotheses, hierarchical regression and path analysis used with SPSS and Smart-PLS softwares.
The results showed that Intensity ofpositive relationship between professional skepticism and professional identity and its performance in performing audit complex tasks under depletion conditions is decreased. In addition, Intensity ofpositive relationship between professional skepticism and professional identity and the effortfulprocessing of the audit process when auditors are exposed to the depletion is reduced. In addition, effortful processing is the mediating variable in the positive relationship between professional identity and professional skepticism and performance in audit complex tasks.
as a result , those higher in attributes predictive of effortful processing, like stronger professional identity and higher professional skepticism, are impacted by job depletion to a greater extent.
 
Keywords: professional identity, professional skepticism, effortful processing, depletion
Full-Text [PDF 279 kb]   (763 Downloads)    
Type of Study: Research | Subject: Special
Received: 2019/02/19 | Accepted: 2019/05/11 | Published: 2020/02/8
References
1. Aron, A., Aron, E., and Smollan, D. (1992). Inclusion of other in the self scale and the structure of interpersonal closeness. Journal of Personality and Social Psychology, 63 (4), 596-612.
2. Ashforth, B., and Mael, F. (1989). Social identity theory and the organization. Academy of Management Review, 14 (1), 20-39.
3. Bhaskar, L., Majors, T, M., and Vitalis, A. (2016). Are 'Good' Auditors Impacted More by Depletion? Threats to Valued Auditor Attributes. Available at SSRN: https://ssrn.com/abstract=2665279
4. Bhattacharjee, S., and Moreno, K.K. (2013). The Role of Auditors' Emotions and Moods on Audit Judgment: a Research Summary with Suggested Practice Implications. Current Issues in Auditing, 7(2), 1-8.
5. Bamber, E.M., and Iyer, M.V.(2002). Big 5 auditors' professional and organizational identification: consistency or conflict? Auditing: AJournal of Practice and Theory, 21 (2), 21-38.
6. Bamber, E.M. and Iyer, M.V. (2007). Auditors' Identification with Their Clients and Its Effect on Auditors' Objectivity. Auditing: A Journal of Practice and Theory, 26 (2): 1-24.
7. Bauer, T. (2015). The effects of client identity strength and professional identity salience on auditor judgments. The Accounting Review, 90 (1), 95-114.
8. Baumeister, R. F., Bratslavsky, E., Muraven, M., and Tice, D. M. (1998). Ego depletion: Is the active self a limited resource? Journal of personality and social psychology, 74 (5), 12-52.
9. Baumeister, R. F., Vohs, K. D., and Tice, D. M. (2007). The strength model of selfcontrol. Current Directions in Psychological Science, 16, 351–355.
10. Baumeister, R., Muraven, M., and Tice, D. (2000). Ego depletion: A resource model of volition, self-regulation, and controlled processing. Social Cognition, 18,130-150.
11. Baumeister, R. F., and Vohs, K. D. (2007). Self-Regulation, ego depletion, and motivation. Social and Personality Psychology Compass, 1 (1), 115–128.
12. Bennett, B.,and Hatfield, R. (2013). The effect of the social mismatch between staff auditors and client management on the collection of audit evidence.The Accounting Review, 88 (1), 31-50.
13. Bobek, D., Daugherty, B., and Radtke, R. (2012). Resolving audit engagement challenges through communication. Auditing: A Journal of Practice and Theory, 31 (4), 21-45.
14. Brazel, J. F., Agoglia, C. P., and Hatfield, R. C. (2004). Electronic versus face-to-face review: The effects of alternative forms of review on auditors’ performance. The Accounting Review, 79 (4), 949–966.
15. Britt, T. (2005). The effects of identity-relevance and task difficulty on task motivation, stress, and performance. Motivation and Emotion, 29 (3), 189-202.
16. Buchheit, S., Dalton, D., Harp, N., and Hollingsworth, C. (2016). A Contemporary Analysis of Accounting Professionals' Work-Life Balance. Accounting Horizons, 30 (1), 41-62.
17. Chow, C. W. (1983). The effects of job standard tightness and compensation scheme on performance: An exploration of linkages. The Accounting Review, 58 (4), 667–685.
18. Durkin, P.M., Rose, M. J., and Thibodeau, C. J. (2019). Can Simple Metaphors Be Used as Decision Aids to Promote Professional Skepticism?. Journal of Information Systems, In-Press.
19. Danziger, S., Levav, J.,and Avnaim-Pesso, L. (2011). Extraneous factors in judicial decisions. Proceedings of the National Academy of Sciences, 108 (17), 6889 –6892.
20. Dowling, C. (2009). Appropriate audit support system use: The influence of auditor, audit team, and firm factors. The Accounting Review, 84 (3), 771–810.
21. Evans, A., Dillon, K., Goldin, G., and Krueger, J. (2011). Trust and self-control: The moderating role of the default. Judgment and Decision-Making, 6 (7),697-705.
22. Gendolla, G. (1999). Self-Relevance of performance, task difficulty, and task engagement assessed as cardiovascular response. Motivation and Emotion, 23 (1), 45-66.
23. Gibson, J. (1941). A critical review of the concept of set in contemporary experimental psychology. Psychological Bulletin, 38, 781–817.
24. Griffith, E., Hammersley, J., Kadous, K., and Young, D. (2015). Auditor mindsets and audits of complex estimates. Journal of Accounting Research, 53 (1), 49-77.
25. Hamilton, R., Vohs, K., Sellier, A., and Meyvis, T. (2011). Being of two minds: Switching mindsets exhausts self-regulatory resources. Organizational Behavior and Human Decision Processes, 115(1),13-24.
26. Hurtt, R. K. (2010). Development of a scale to measure professional skepticism. Auditing: A Journal of Practice and Theory, 29 (1), 149.
27. Hurley, J, H. (2019). Ego depletion and auditors’ JDM quality. Accounting, Organizations and Society, ArticleIn Press.
28. Kray, L., and Galinsky, A. (2003). The debiasing effect of counterfactual mind-sets: Increasing the search for disconfirmatory information in group decisions. Organizational Behavior and Human Decision Processes, 91, 69–81.
29. Kusumastuti, R., Ghozali, I., and Fuad, F. (2016). Auditor professional commitment and performance: an ethical issue role. Risk governance and control: financial markets and institutions, 6 (4), 540-548.
30. Liberman, N., and Trope, Y. (1998). The role of feasibility and desirability considerations in near and distant future decisions: A test of temporal construal theory. Journal of Personality and Social Psychology, 75,5–18.
31. Liyanarachchi, G,. (2007). Feasibility of using student subjects in accounting experiments: a review Pacific Accounting Review, 19(1),47-67.
32. Lopez, D. and Peters, G. (2012). The effect of workload compression on audit quality. Auditing: A Journal of Practice and Theory, 31(4), 139-165.
33. Mahathevan, P,. Simnett, R,. (1998). An investigation of the effects of self-regulatory activities on auditor's performance during knowledge acquisition. Asia-Pacific Journal of Accounting, 5 (1),75-94.
34. Mullis, E., and Hatfield, C. (2018). The effects of multi-tasking on auditors' judgment quality. Contemporary Accounting Research, 35 (1), 314-333.
35. Muraven, M., and Baumeister, R. F. (2000). Self-regulation and depletion of limited resources: Does self-control resemble a muscle? Psychological Bulletin, 126 (2), 247.
36. Nelson, M. W. (2009). A model and literature review of professional pkepticism in auditing. Auditing: A Journal of Practice and Theory, 28 (2),1–34.
37. Popova, V. (2013). Exploration of skepticism, client-specific experiences, and audit judgments. Managerial Auditing Journal, 28 (2), 140-160.
38. Schmeichel, B. J., K. D. Vohs, and Baumeister, R. F. (2003). Intellectual performance and ego depletion: Role of the self in logical reasoning and other information processing. Journal of Personality and Social Psychology, 85 (1), 33–46.
39. Schmeichel, B. (2007). Attention control, memory updating, and emotion regulation temporarily reduce the capacirty for executive control. Journal of Experimental Psychology: General, 136 (2), 241-255.
40. Uhlmann, E., & Cohen, G. (2007). ‘‘I think it, therefore it’s true’’: Effects of selfperceived objectivity on hiring discrimination. Organizational Behavior and Human Decision Processes, 104, 207–223.
41. Vohs, K. D., Baumeister, R. F., Schmeichel, J.,Twenge, M. ,Nelson, M. and Tice, D. M. (2008). Making choices impairs subsequent self-control: a limited-resource account of decision making, self-regulation, and active initiative. Journal of Personality and Social Psychology, 94 (5),883-898.
42. Woo, S., and Lim, H. (2015). Audit Risk, Business Risk, and Auditors' Efforts in Korea. Asian Social Science, 11(18), 144-152
Add your comments about this article
Your username or Email:

CAPTCHA



XML   Persian Abstract   Print


Download citation:
BibTeX | RIS | EndNote | Medlars | ProCite | Reference Manager | RefWorks
Send citation to:

Khajavi S, salahi T. Impact of job depletion on performance in performing audit complex tasks. aapc 2020; 4 (8) :243-279
URL: http://aapc.khu.ac.ir/article-1-605-en.html


Rights and permissions
Creative Commons License This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
Volume 4, Issue 8 (2-2020) Back to browse issues page
دوفصلنامه علمی حسابداری ارزشی و رفتاری journal of Value & Behavioral  Accounting
Persian site map - English site map - Created in 0.08 seconds with 37 queries by YEKTAWEB 4645