The Effects of Task Complexity on Auditors' Performance: The Impact of Accountability and Knowledge

This study delineates conditions under which performance is adversely affected by task complexity and reports‐related empirical evidence. Specifically, it examines the moderating roles of both accountability and knowledge on the relation between task complexity and auditors' performance. Based on a reanalysis of the data from Tan and Kao (1999), the results indicate that accountability and knowledge jointly moderate the relation between task complexity and performance. Results show that performance declines with increasing complexity only under combinations of low knowledge and high accountability, or low accountability and high knowledge. Performance is unaffected by increasing task complexity when auditors have high knowledge and high accountability, or have low knowledge and low accountability. These findings contribute to a better understanding of the conditions under which performance may (or may not) be adversely affected by task complexity.