A matter of Motivation - The Effects of Risk Preference and Task Complexity on the Auditor’s Motivation-Reference-Cited by-同舟云学术

A matter of Motivation - The Effects of Risk Preference and Task Complexity on the Auditor’s Motivation

Published:2019-01-01 Issue:2 Volume:53 Page:1-14
ISSN:2657-4950
Container-title:WSB Journal of Business and Finance
language:en
Short-container-title:

Author:

Haid Marco¹,Graschitz Sabine²,Heimerl Peter¹

Affiliation:

1. Division for Management in Health and Sport Tourism , UMIT , Eduard-Wallnöfer-Zentrum 1, 6060 Hall in Tirol , Austria

2. Department of Accounting, Auditing, and Taxation , University of Innsbruck , Universitätsstraße 15, 6020 Innsbruck , Austria

Abstract

Abstract This article examines whether and how several audit-specific attributes influence auditor’s motivation. Following the literature, the research project focuses mainly on the impact of risk preference, task complexity and the liability situation in this issue. A 2x2 mixed-subjects case-based experiment was conducted to gain data for in-depth insights. In sum 209 master students with a major in accounting and auditing participated in the experiment. The results indicate that increased risk aversion leads to a higher observed task motivation. Regarding the task complexity, data analysis shows that increasing task complexity lowers auditor’s motivation. This study contributes to the stream of judgment and decision making literature and offers new insights in to the relationship and dependence of inherent auditor-specific factors.

Publisher

Walter de Gruyter GmbH

Link

https://www.sciendo.com/pdf/10.2478/wsbjbf-2019-0017

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