Task Complexity and Hypotheses Development
Task complexity can be defined as the amount of cognitive processing a task requires (Bonner 1994: 215) and thus has a major impact on decisions (Libby 1985: 664). Although characteristics of task complexity may seem minor, such as wording of instructions, the effects of these characteristics on decision making can be huge (Libby 1985). In the field of accounting, one area where task complexity is relevant is in decisions of how to apply auditor independence regulations. As such, task complexity deserves additional attention.
KeywordsTask Complexity Task Motivation Monetary Incentive Audit Firm Litigation Risk
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