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Journal Articles

How Do Auditors Order Their Tasks, and How Does Task Ordering Affect Performance Under Time Pressure?

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Robert P. Mocadlo
Journal: Behavioral Research in Accounting
Behavioral Research in Accounting (2022) 34 (1): 93–111.
https://doi.org/10.2308/BRIA-19-039
Published: 01 March 2022
... note: Accepted by Steven E. Salterio. 1 5 2019 1 9 2021 2022 auditing task performance task scheduling task complexity time pressure Auditors often have workloads consisting of multiple tasks spread across audit areas and clients ( Bhattacharjee, Maletta...
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Journal Articles

The Effect of Managers' Enabling Perceptions on Costing System Use, Psychological Empowerment, and Task Performance

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Habib Mahama, Mandy M. Cheng
Journal: Behavioral Research in Accounting
Behavioral Research in Accounting (2013) 25 (1): 89–114.
https://doi.org/10.2308/bria-50333
Published: 01 February 2013
...Habib Mahama; Mandy M. Cheng ABSTRACT: This study investigates whether and how managers' enabling perceptions of their costing systems affect task performance. We propose that managers who perceive their costing system as more enabling will have higher levels of task performance...
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Journal Articles

Firm-Level Formalization and Auditor Performance on Complex Tasks

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Iris C. Stuart, Douglas F. Prawitt
Journal: Behavioral Research in Accounting
Behavioral Research in Accounting (2012) 24 (2): 193–210.
https://doi.org/10.2308/bria-50113
Published: 01 September 2012
..., as well as the capable research assistance of Jeffrey Bednar and Jace Garrett. 2012 formalization audit structure task performance auditing Formalization is an integral component of organizational structure. Firms choose different levels of formalization to increase...
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